Chimanlal S. Patel v. CIT

210 ITR 419High Court1994#5995 most cited

What is Chimanlal S. Patel v. CIT authority for?

Interest on statutory interest, once it becomes due, is treated like any other refund and accrues interest. The Supreme Court has upheld this view by not challenging the High Court's decisions in cases like Chimanlal S. Patel.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2006 to 2025.

Also referred to as

Chimanlal S. Patel v. CIT · 210 ITR 419 · interest on interest · statutory interest · refund · Supreme Court · High Court Gujarat · D.J. Works v. Dy. CIT

Issues it is cited on

section 254(2)section 115jb(2)disallowance of interest expendituremistake apparent on recordput to useinterest under section 234asection 36(1)(iii)section 270disallowance under section 14aregular assessmentsection 115jdisallowance u/s 14a

Judgments citing Chimanlal S. Patel v. CIT

M/s Modi Builders AND Realtors (P) Ltd vs. Asst. Commissioner of Income tax

ITTA/167/2012HC Telangana21 May 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Deputy Commissioner of Income Tax Circle 1(1)(1), Vadodara vs. Gujarat Urja Vikas Nigam Limited, Vadodara

In the result, the appeal filed by the Revenue in ITA No

ITA 293/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2020-21

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10Section 115JSection 143(3)Section 14A

…ITR 28. I.T.A Nos. 166/Ahd/22 & 231/Ahd/24 and Ors. A.Ys. 2017-18 & 2020-21 Page No 11 Gujarat Urja Vikas Nigam Ltd. . vs. DCIT Mr. Thakore frankly admitted that above view is reiterated subsequently by this court in the case of Chimanlal Patel v. CIT [1994] 210 ITR 419. In view of the above legal position, the petition requires to be allowed and the order passed by the second respondent which is clearly contrary to law, requires to be quashed and set aside. We may, however, add that it was not open to the second respondent to ignore the law laid down by this court when it was an inferior Tribunal subject to the…

Gujarat Urja Vikas Nigam Ltd., Vadodara vs. The Dy.CIT, Circle-1(1)(1), Vadodara

In the result, the appeal filed by the Revenue in ITA No

ITA 231/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2020-21

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10Section 115JSection 143(3)Section 14A

…ITR 28. I.T.A Nos. 166/Ahd/22 & 231/Ahd/24 and Ors. A.Ys. 2017-18 & 2020-21 Page No 11 Gujarat Urja Vikas Nigam Ltd. . vs. DCIT Mr. Thakore frankly admitted that above view is reiterated subsequently by this court in the case of Chimanlal Patel v. CIT [1994] 210 ITR 419. In view of the above legal position, the petition requires to be allowed and the order passed by the second respondent which is clearly contrary to law, requires to be quashed and set aside. We may, however, add that it was not open to the second respondent to ignore the law laid down by this court when it was an inferior Tribunal subject to the…

The Jt.CIT, (OSD)Circle-1(1)(1), Vadodara vs. Gujarat Urja Vikas Nigam Ltd., Vadodara

In the result, the appeal filed by the Revenue in ITA No

ITA 223/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2017-18

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10Section 115JSection 143(3)Section 14A

…ITR 28. I.T.A Nos. 166/Ahd/22 & 231/Ahd/24 and Ors. A.Ys. 2017-18 & 2020-21 Page No 11 Gujarat Urja Vikas Nigam Ltd. . vs. DCIT Mr. Thakore frankly admitted that above view is reiterated subsequently by this court in the case of Chimanlal Patel v. CIT [1994] 210 ITR 419. In view of the above legal position, the petition requires to be allowed and the order passed by the second respondent which is clearly contrary to law, requires to be quashed and set aside. We may, however, add that it was not open to the second respondent to ignore the law laid down by this court when it was an inferior Tribunal subject to the…

Gujarat Urja Vikas Nigam Ltd., Vadodara vs. The ACIT, Circle-1(1)(1), Vadodara

In the result, the appeal filed by the Revenue in ITA No

ITA 166/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2017-18

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10Section 115JSection 143(3)Section 14A

…ITR 28. I.T.A Nos. 166/Ahd/22 & 231/Ahd/24 and Ors. A.Ys. 2017-18 & 2020-21 Page No 11 Gujarat Urja Vikas Nigam Ltd. . vs. DCIT Mr. Thakore frankly admitted that above view is reiterated subsequently by this court in the case of Chimanlal Patel v. CIT [1994] 210 ITR 419. In view of the above legal position, the petition requires to be allowed and the order passed by the second respondent which is clearly contrary to law, requires to be quashed and set aside. We may, however, add that it was not open to the second respondent to ignore the law laid down by this court when it was an inferior Tribunal subject to the…

Idbi Bank Ltd, Mumbai vs. ACIT, Ltu Circle-1, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 715/MUM/2023[1994-95]Status: DisposedITAT Mumbai07 Aug 2023AY 1994-95

Bench: Shri Kuldip Singh & Shri Gagan Goyal & Idbi Bank Limited, 22Nd Floor, Idbi Tower, Wtc Complex, Cuffe Parade, Mumbai-400 005 ...... Appellant Vs. Acit/Dcit-Ltu, 29Th Floor, Centre No.1, World Trade Centre, Cuffe Parade, Mumbai-400 005 Pan – Aabci8842G ..... Respondent

For Appellant: Shri C. Naresh, Ld. ARFor Respondent: Shri K. C. Selvamani, CIT-DR
Section 143(3)Section 154Section 154(7)Section 244ASection 250

…t Fluoro(supra)held that Section 244A of the Act envisages only statutory interest and not interest on such statutory interest. 7. In D.J. Works v. Dy. CIT [1992] 195 ITR 227/64 Taxman 91 (Guj.) and followed in Chimanlal S. Patel v. CIT [1994] 77 Taxman 277/ 210 ITR 419 (Guj.), the High Court held that though there is no specific provision for payment of interest on the interest amount refundable and which has been retained, once the interest amount becomes due, it takes the same colour as the excess amount of tax which is refundable on regular assessment. However, the Calcutta High Court, in Poddar Projects Ltd…

M/S Elgi Ultra Industries Limited, Coimbatore vs. DCIT, Coimbatore

In the result, appeal filed by the assessee is dismissed

ITA 2023/CHNY/2019[2008-09]Status: DisposedITAT Chennai05 Jan 2022AY 2008-09

Bench: Shri V.Durga Rao & Shri G.Manjunatha

For Appellant: Ms. R.Anita, Addl.CITFor Respondent: 23.12.2021
Section 143(1)Section 143(3)Section 244A

…[2006] 280 ITR 643 (SC) and b. CIT v. Narendra Doshi [20021 254 ITR .06(SC), in which the H’ble Apex Court has approved the decisions of the H’ble Gujarat High Court in the cases of: i) D.J. Works v. DCIT [1992)195 ITR 227 ii) Chimanlal S. Patel v. CIT [1994] 210 ITR 419 4. The Ld. CIT (A) is bound in law to follow the decisions of the Apex Court on facts which are just the same as that of the case of the Assessee and has erred in just mentioning, without reasoning out, that the decision of the Hon'ble Supreme Court is on different set of facts.” 3. Brief facts of the case are that the assessee has filed its ret…

Commissioner of Income Tax vs. M/S. Syndicate Bank

In the result, we do not find any merit in this appeal, the

ITA/582/2013HC Karnataka07 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 154Section 243(1)Section 244(1)Section 246ASection 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF OCTOBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.582 OF 2013 BETWEEN: 1. COMMISSIONER OF INCOME TAX MANGALORE-575001. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, UDUPI-576101. ... APPELLANTS (BY Mr. E.I. SANMATHI, ADV.,) AND: M/S. SYNDICATE BANK H.O. MANIPAL-576104. ... RESPONDENT (BY Mr. T. SURYANARAYANA, ADV.,) - - - THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 12.07.2013 PASSED…

M/S Hope Textiles Ltd., Indore vs. The ACIT 5(1), Indore

In the result, all the appeals filed by the assessee are dismissed

ITA 698/IND/2016[1975-76]Status: DisposedITAT Indore19 Nov 2019AY 1975-76

Bench: Shri Kul Bharat & Shri Manish Borad

Section 119(2)(c)Section 154Section 244Section 40A(7)

…wherein the Hon'ble Supreme Court dismissed the civil appeal filed by the revenue on the sole ground that revenue had not challenged the judgements of Hon'ble High Court of Gujarat in the case of D.J. Works V. Dy. CIT 195 ITR 227 & Chimanlal S. Patel V. CIT 210 ITR 419. It is noticed that both these judgements were referred before the Hon'ble Supreme Court in the case of Sandvik Asia Ltd. Vs. S.M. Soni & Others. (supra). The M/s. Hope Textiles Ltd., Indore Hon'ble Supreme Court in the case of CIT Vs. Gujarat Flouro Chemicals (supra) after considering the judgement ruled that assessee can claim only statutor…

M/S Hope Textiles Ltd., Indore vs. The ACIT 5(1), Indore

In the result, all the appeals filed by the assessee are dismissed

ITA 697/IND/2016[1974-75]Status: DisposedITAT Indore19 Nov 2019AY 1974-75

Bench: Shri Kul Bharat & Shri Manish Borad

Section 119(2)(c)Section 154Section 244Section 40A(7)

…wherein the Hon'ble Supreme Court dismissed the civil appeal filed by the revenue on the sole ground that revenue had not challenged the judgements of Hon'ble High Court of Gujarat in the case of D.J. Works V. Dy. CIT 195 ITR 227 & Chimanlal S. Patel V. CIT 210 ITR 419. It is noticed that both these judgements were referred before the Hon'ble Supreme Court in the case of Sandvik Asia Ltd. Vs. S.M. Soni & Others. (supra). The M/s. Hope Textiles Ltd., Indore Hon'ble Supreme Court in the case of CIT Vs. Gujarat Flouro Chemicals (supra) after considering the judgement ruled that assessee can claim only statutor…

M/S Hope Textiles Ltd., Indore vs. The ACIT 5(1), Indore

In the result, all the appeals filed by the assessee are dismissed

ITA 696/IND/2016[1973-74]Status: DisposedITAT Indore19 Nov 2019AY 1973-74

Bench: Shri Kul Bharat & Shri Manish Borad

Section 119(2)(c)Section 154Section 244Section 40A(7)

…wherein the Hon'ble Supreme Court dismissed the civil appeal filed by the revenue on the sole ground that revenue had not challenged the judgements of Hon'ble High Court of Gujarat in the case of D.J. Works V. Dy. CIT 195 ITR 227 & Chimanlal S. Patel V. CIT 210 ITR 419. It is noticed that both these judgements were referred before the Hon'ble Supreme Court in the case of Sandvik Asia Ltd. Vs. S.M. Soni & Others. (supra). The M/s. Hope Textiles Ltd., Indore Hon'ble Supreme Court in the case of CIT Vs. Gujarat Flouro Chemicals (supra) after considering the judgement ruled that assessee can claim only statutor…

DCIT vs. M/S Syndicate Bank

In the result, the revenue’s appeal is dismissed

ITA 1700/BANG/2013[1990-91]Status: DisposedITAT Bangalore30 Jun 2015AY 1990-91

Bench: Smt. P. Madhavi Devi & Shri Abraham P George

For Appellant: Shri Farhat Hussain Qureshi, CIT(DR)For Respondent: Smt. Lalitha Rameswaran
Section 115J

…the basis of the appellate order. Therefore, the assessee was entitled to interest in terms of Section 244 of the Act. A similar view has been taken by the Gujarat High Court in D. J. Works v. Deputy CIT (1992) 195 ITR 227and Chiman Lal S. Patel v. CIT (1994) 210 ITR 419 though with different conclusions. Above being the position, we answer the question in the affirmative, in favor of the assessee and against the Revenue.” 11. In R.K. Jain and Sons versus Commissioner of Income Tax, 2005 (142) Taxman 445 (Delhi) reference was made to several judgments passed by Gujarat High Court and decision of the Supreme Court…

India Trade Promotion Org

The appeals are disposed of

ITA/168/2012HC Delhi06 Sept 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 244ASection 260A

…basis of the appellate order. Therefore, the assessee was entitled to interest in terms of Section 244 of the Act. A similar view has been taken by the Gujarat High Court in D. J. Works v. Deputy CIT [1992]195 ITR 227and Chiman Lal S. Patel v. CIT [1994]210 ITR 419 though with different conclusions. Above being the position, we answer the question in the affirmative, in favor of the assessee and against the Revenue.‖ 11. In R.K. Jain and Sons versus Commissioner of Income Tax, 2005 (142) Taxman 445 (Delhi) reference was made to several judgments passed by Gujarat High Court and decision of the Suprem…

India Trade Promotion Organisation vs. Commissioner of Income Tax

The appeals are disposed of

ITA/167/2012HC Delhi06 Sept 2013
Section 244ASection 260A

…basis of the appellate order. Therefore, the assessee was entitled to interest in terms of Section 244 of the Act. A similar view has been taken by the Gujarat High Court in D. J. Works v. Deputy CIT [1992]195 ITR 227and Chiman Lal S. Patel v. CIT [1994]210 ITR 419 though with different conclusions. Above being the position, we answer the question in the affirmative, in favor of the assessee and against the Revenue.‖ 11. In R.K. Jain and Sons versus Commissioner of Income Tax, 2005 (142) Taxman 445 (Delhi) reference was made to several judgments passed by Gujarat High Court and decision of the Suprem…

M.G.F.India Ltd vs. Commissioner of Income Tax

ITA - 31 / 2009HC Delhi30 Oct 2009
Section 154

…down by the Supreme Court is that interest on interest is payable even if there was no specific provision in the Act, as is clear from the following observations:- "The Gujarat High Court in D.J. Works, (1992) 195 ITR 227 and Chimanlal S. Patel's case (1994) 210 ITR 419 had taken the view that even proceeded on the basis that there was no specific provision for payment of interest on amount of interest which had been wrongfully retained, the Act itself recognized in principle the liability of the Department to pay interest where excess tax was retained and the court held that the same principle should be extende…

M.G.F.India Ltd vs. Commissioner Ofincome Tax

ITA - 33 / 2009HC Delhi30 Oct 2009
Section 143(1)(a)Section 254A

…down by the Supreme Court is that interest on interest is payable even if there was no specific provision in the Act, as is clear from the following observations:- "The Gujarat High Court in D.J. Works, (1992) 195 ITR 227 and Chimanlal S. Patel's case (1994) 210 ITR 419 had taken the view that even proceeded on the basis that there was no specific provision for payment of interest on amount of interest which had been wrongfully retained, the Act itself recognized in principle the liability of the Department to pay interest where excess tax was retained and the court held that the same principle should be extende…

M.G.F.India Ld vs. Commissioner of Income Tax

ITA - 37 / 2009HC Delhi30 Oct 2009

…down by the Supreme Court is that interest on interest is payable even if there was no specific provision in the Act, as is clear from the following observations:- "The Gujarat High Court in D.J. Works, (1992) 195 ITR 227 and Chimanial S. Patel's case (1994) 210 ITR 419 had taken the view that even proceeded on the basis that there was no specific provision for payment of interest on amount of interest which had been wrongfully retained, the Act itself recognized in principle the liability of the Department to pay interest where excess tax was retained and the court held that the same principle should be extende…

The Motor & General Finance Ltd. etc. etc vs. Commissioner of Income Tax-VI, New Delhi

ITA-35/2009HC Delhi30 Oct 2009
Section 143(1)(a)Section 143(3)Section 154Section 254A

…by the Supreme Court is that interest on interest is payable even if there was no specific provision in the Act, as is clear from the following observations :- “The Gujarat High Court in D.J. Works, (1992) 195 ITR 227 and Chimanlal S. Patel‟s case (1994) 210 ITR 419 had taken the view that even proceeded on the basis that there was no specific provision for payment of interest on amount of interest which had been wrongfully retained, the Act itself recognized in principle the liability of the Department to pay interest where excess tax was retained and the court held that the same principle should be e…

Sandvik Asia Ltd vs. Commnr.of Income Tax-I, Pune

In the result, the appeals stand allowed

C.A. No.-001337-001340 - 2005Supreme Court27 Jan 2006
For Respondent: Commissioner of Income Tax-I, Pune & Ors
Section 214Section 264

…Ltd. Vs. Commissioner of Income-Tax, 266 ITR 99 4. Union of India & Ors. Vs. Kaumudini Narayan Dalal & Anr., 249 ITR 219 5. Commissioner of Income-Tax vs. Shivsagar Estate, 257 ITR 59 6. Chimanlal S. Patel vs. Commissioner of Income-Tax & Anr., 210 ITR 419 7. Jwala Prasad Sikaria & Ors. Vs. Commissioner of Income-tax & Ors., 175 ITR 535 at 539 8. Commissioner of Income-tax vs. Goodyear India Ltd., 249 ITR 527 9. Commissioner of Income-Tax vs. Needle Industries Pvt. Ltd., 233 ITR 370 10. Suresh B. Jain vs. P.K.P. Nair and Ors. 194 ITR 148 Mr. Mohan Parasaran, learned ASG appear…

Chimanlal S. Patel v. CIT (210 ITR 419) — Cited in 19 Judgments | BharatTax