CIT v. Anjum M.H. Ghaswala

252 ITR 1Supreme Court of India2001#156 most cited

What is CIT v. Anjum M.H. Ghaswala authority for?

Levy of interest under sections 234A, 234B, and 234C of the Income Tax Act is mandatory. Tax statutes are to be interpreted strictly, allowing no room for purposive interpretation.

452

judgments rely on this decision, according to BharatTax’s citation analysis of 369,743 Indian tax judgments — from 2002 to 2026.

Also referred to as

CIT v. Anjum M.H. Ghaswala · 252 ITR 1 · mandatory interest · section 234A · section 234B · section 234C · levy of interest · strict interpretation tax laws · purposive interpretation · interest calculation

Also reported as

119 Taxmann 352

Sections most often in play

Section 143(3)Section 234BSection 234CSection 250Section 234ASection 142(1)Section 144Section 147

Issues it is cited on

section 215section 210interest u/s 234csection 115jainterest under section 234cinterest under section 234asection 21mistake apparent on recordinterest u/s 234binterest under section 234bsection 234csection 260

Judgments citing CIT v. Anjum M.H. Ghaswala

Ingersoll - Rand (India) Limited, Bangalore vs. ACIT, Bangalore

In the result, the assessee's appeal is partly allowed for statistical purposes

ITA 1529/BANG/2010[2006-07]Status: DisposedITAT Bangalore24 Apr 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazi.T.(T.P) A. No.1529/Bang/2010 (Assessment Year : 2006-07) M/S. Ingersoll-Rand (India) Limited, Vs. Asst. Commissioner Of Income Tax, Plot No.35, Kiadb Indl. Area, Circle 11(4), Banglaore. Bidadi, Bangalore-562 109 Appellant Respondent.

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri C.H.Sundar Rao, CIT-I (D.R)
Section 143(3)Section 144C(5)Section 154Section 92C

…e to be charged interest under Section 234C of the Act. The charging of interest is consequential, mandatory and the Assessing Officer has no discretion in the matter. This proposition has been upheld by the Hon'ble Apex Court in the case of Anjum H Ghaswala (252 ITR 1) and we, therefore, uphold the action of the Assessing Officer in charging the said interest. The Assessing Officer is, however, directed to recompute the interest chargeable u/s. 234C of the Act, if any, while giving effect to this order. 13. In the result, the assessee's appeal is partly allowed for statistical purposes. Order pronounced in the…

M/S Chaitanya Properties Private Limited, Bangalore vs. JCIT, Bangalore

ITA 52/BANG/2013[2009-10]Status: DisposedITAT Bangalore27 Mar 2015AY 2009-10

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Farhat Hussain Qureshi, CIT (D.R)
Section 143(1)Section 143(3)Section 14ASection 234BSection 41(1)

…charging it interest under Section 234B of the Act. The charging of interest is consequential and mandatory and the Assessing Officer has no discretion in the matter. This proposition has been upheld by the Hon'ble Apex Court in the case of Anjum H Ghaswala (252 ITR 1) and we, therefore, uphold the action of the Assessing Officer in charging the said interest. The Assessing Officer is, however, directed to recompute the interest chargeable u/s. 234B of the Act, if any, while giving effect to this order. 9. In the result, the assessee's appeal for Assessment Year 2009-10 is partly allowed. Revenue’s appeal for As…

DCIT vs. M/S Chaitanya Properties Pvt. Ltd

ITA 125/BANG/2013[2009-10]Status: DisposedITAT Bangalore27 Mar 2015AY 2009-10

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Farhat Hussain Qureshi, CIT (D.R)
Section 143(1)Section 143(3)Section 14ASection 234BSection 41(1)

…charging it interest under Section 234B of the Act. The charging of interest is consequential and mandatory and the Assessing Officer has no discretion in the matter. This proposition has been upheld by the Hon'ble Apex Court in the case of Anjum H Ghaswala (252 ITR 1) and we, therefore, uphold the action of the Assessing Officer in charging the said interest. The Assessing Officer is, however, directed to recompute the interest chargeable u/s. 234B of the Act, if any, while giving effect to this order. 9. In the result, the assessee's appeal for Assessment Year 2009-10 is partly allowed. Revenue’s appeal for As…

Suresh Linganagowda Patil vs. JCIT

In the result, the assessee's appeal for Assessment Year 2009-10 is dismissed

ITA 1227/BANG/2013[2009-10]Status: DisposedITAT Bangalore20 Mar 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Smt. Jyothi, AdvocateFor Respondent: Dr. K. Shankar Prasad, JCIT (D.R)
Section 143(1)Section 143(3)

…of interest under Section 234B and 234C of the Act. The charging of interest is consequential and mandatory and the Assessing Officer has no discretion in the matter. This proposition has been upheld by the Hon'ble Apex Court in the case of Anjum H Ghaswala (252 ITR 1) and we, therefore, uphold the action of the Assessing Officer in charging the said interest. The Assessing Officer is, however, directed to recompute the interest chargeable u/s. 234B and 234C of the Act, if any, while giving effect to this order. 7. In the result, the assessee's appeal for Assessment Year 2009-10 is dismissed. Order pronounced i…

Nds Limited - India Branch Office, Bangalore vs. DDIT International Taxation, Bangalore

In the result, the assessee's appeal for Assessment Year 2006-07 is partly allowed

ITA 1515/BANG/2010[2006-07]Status: DisposedITAT Bangalore20 Mar 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazi.T(T.P) A. No.1515/Bang/2010 (Assessment Year : 2006-07) Nds Limited – India Branch Office, Vs. Dy. Director Of Income Tax, No.9, Ashford Park View, (International Taxation), 80 Ft Road, Koramangala Iii Block, Circle 1 (1), Bangalore. Bangalore-560 034 Pan Aabcn 2524L Appellant Respondent.

For Appellant: Smt. Shreya Loyalka, C.AFor Respondent: Shri C.H. Sundar Rao, CIT (D.R)
Section 10ASection 143(1)Section 143(3)Section 144CSection 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T(T.P) A. No.1515/Bang/2010 (Assessment Year : 2006-07) NDS Limited – India Branch Office, Vs. Dy. Director of Income Tax, No.9, Ashford Park View, (International Taxation), 80 ft Road, Koramangala III Block, Circle 1 (1), Bangalore. Bangalore-560 034 PAN AABCN 2524L Appellant Respondent. Appellant By : Smt. Shreya Loyalka, C.A. Respondent By : Shri C.H. Sundar Rao, CIT (D.R) Date of Hearing : 24.2.2015. Date of Pronouncement : 20.3.2015. O R D E R Per Shri Jason P.…

M/S Millenium Credit Co-Op Society Ltd., Bangalore vs. ITO, Bangalore

In the result, the assessee's appeal for Assessment Year 2010-11 is allowed

ITA 1360/BANG/2013[2010-11]Status: DisposedITAT Bangalore06 Feb 2015AY 2010-11
For Appellant: Shri V. Srinivasan, C.AFor Respondent: Dr. K. Shankar Prasad, JCIT (D.R)
Section 143(3)Section 234BSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T. A. No.1360/Bang/2013 (Assessment Year : 2010-11) M/s. Millenium Credit Co-op. Society Ltd., Basavangudi, Bangalore-560 004 …. Appellant. PAN AABAT 7601E Vs. Income Tax Officer, Ward 3(1), Bangalore. ….. Respondent. I.T. A. No.1361/Bang/2013 (Assessment Year : 2010-11) (By Revenue) Assessee By : Shri V. Srinivasan, C.A. Revenue By : Dr. K. Shankar Prasad, JCIT (D.R). Date of Hearing : 1.1.2015. Date of Pronouncement : 6.2.2015. O R D E R Per Shri Jason P. Boaz, A.M…

M/S Awesome Sports Wear, Bangalore vs. ACIT, Bangalore

In the result, the assessee's appeal for Assessment Year 2008-09 is allowed for statistical purposes

ITA 555/BANG/2014[2008-09]Status: DisposedITAT Bangalore28 Jan 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Dr. K. Shankar Prasad, JCIT (D.R)
Section 143(3)Section 234BSection 68

…n 234B of the Act. The charging of interest is consequential and mandatory and the Assessing Officer has no discretion in the matter. The charging of the same has been upheld by the Hon'ble Apex Court in the case of Anjum Hon'ble Ghaswala & Others reported in 252 ITR 1. We, therefore, uphold the action of the Assessing Officer in charging the said interest. The Assessing Officer is, however, directed to recompute the interest chargeable under section 234B of the Act, if any, while giving effect to this order. 6.1 Thus, Grounds raised at S. Nos. 2, 2.1 and 3 are the only effective grounds in this appeal wherein th…

Director of Income Tax International Taxation vs. Ge Packaged Power Inc

ITA/352/2014HC Delhi12 Jan 2015

…ITA 352/2014 and connected matters Page 1 $~6 to 46 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on : 12.01.2015 + ITA 352/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC. ..... Respondent + ITA 353/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus M/S GE PACKAGED POWER INC. ..... Respondent + ITA 354/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC ..... Respondent + ITA 355/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC. ..... Respondent + I…

DCIT, Bangalore vs. M/S Misys Software (I) Pvt. Ltd., Bangalore

In the result, both the appeal of Revenue for Assessment Year 2005-06 and the C

ITA 1110/BANG/2011[2005-06]Status: DisposedITAT Bangalore09 Jan 2015AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri Jason P. Boazi.T(T.P.) A. No.1110/Bang/2011 (Assessment Year : 2005-06) Dy. Commissioner Of Income Tax, Circle 12(1), Bangalore-560 001 …. Appellant. Vs. M/S. Misys Software (I) Pvt. Ltd., Eagle Ridge, Embassy Golf Links Business Park, Off Intermediate Ring Road, Bangalore-560 071. ….. Respondent. Pan Aaack 9067G C.O. No.20/Bang/2012 (In I.T(T.P.) A. No.1110/Bang/2011) (By Assessee)

For Appellant: Shri Arvind Sonde, C.AFor Respondent: Shri Farhat Hussain Qureshi, CIT (D.R)
Section 10ASection 143(1)Section 143(3)Section 92CSection 92C(2)

…34B of the Act. 28.1 The assessee challenges the charging of interest under section 234B of the Act in its case. The charging of interest is mandatory and consequential as has been held by the Hon'ble Apex Court in the case of Anjum Hon'ble Ghaswala & Others (252 ITR 1) and we therefore uphold the Assessing Officer’s action in charging the said interest. The Assessing Officer is, however, directed to recompute the interest chargeable under section 234B of the Act, if any, while giving effect to this order. 29. In the result, both the appeal of Revenue for Assessment Year 2005-06 and the C.O. of the assessee for t…

Oracle Software India Ltd vs. Commissioner of Income Tax Del

ITA/797/2006HC Delhi25 Nov 2013

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

…datory in nature and has to be paid when the statutory conditions are satisfied. Further, the interest has to be paid on the assessed income [see decision of the Supreme Court in Commissioner ofIncome Tax, Mumbai versus Anjiun M.H. Ghaswala and Others, (2001) 252 ITR 1 (SC)]. Tribunal in the impugned order has already directed that interest under section 234B of the Act shall be determined only after ascertaining the taxability. > The question Nos. 2 and 3 are accordingly answered in favour of the Revenue and against the appellant. 36. The appeals are accordingly disposed of with no orders as to costs. NOVEMBER ^…

Oracle India Pvt. Ltd vs. Commissioner of Income Tax, Delhi

ITA/417/2009HC Delhi25 Nov 2013

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

…datory in nature and has to be paid when the statutory conditions are satisfied. Further, the interest has to be paid on the assessed income [see decision of the Supreme Court in Commissioner ofIncome Tax, Mumbai versus Anjiun M.H. Ghaswala and Others, (2001) 252 ITR 1 (SC)]. Tribunal in the impugned order has already directed that interest under section 234B of the Act shall be determined only after ascertaining the taxability. > The question Nos. 2 and 3 are accordingly answered in favour of the Revenue and against the appellant. 36. The appeals are accordingly disposed of with no orders as to costs. NOVEMBER ^…

Oracle Software India Ltd vs. Commissioner of Income Tax Del

ITA/951/2006HC Delhi25 Nov 2013

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

…datory in nature and has to be paid when the statutory conditions are satisfied. Further, the interest has to be paid on the assessed income [see decision of the Supreme Court in Commissioner ofIncome Tax, Mumbai versus Anjiun M.H. Ghaswala and Others, (2001) 252 ITR 1 (SC)]. Tribunal in the impugned order has already directed that interest under section 234B of the Act shall be determined only after ascertaining the taxability. > The question Nos. 2 and 3 are accordingly answered in favour of the Revenue and against the appellant. 36. The appeals are accordingly disposed of with no orders as to costs. NOVEMBER ^…

Oracle India P.Ltd vs. Commissioner of Income Tax Delhi

ITA/683/2009HC Delhi25 Nov 2013

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

…datory in nature and has to be paid when the statutory conditions are satisfied. Further, the interest has to be paid on the assessed income [see decision of the Supreme Court in Commissioner ofIncome Tax, Mumbai versus Anjiun M.H. Ghaswala and Others, (2001) 252 ITR 1 (SC)]. Tribunal in the impugned order has already directed that interest under section 234B of the Act shall be determined only after ascertaining the taxability. > The question Nos. 2 and 3 are accordingly answered in favour of the Revenue and against the appellant. 36. The appeals are accordingly disposed of with no orders as to costs. NOVEMBER ^…

Oracle India P.Ltd vs. Commissioner of Income Tax

ITA/287/2008HC Delhi25 Nov 2013

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

…datory in nature and has to be paid when the statutory conditions are satisfied. Further, the interest has to be paid on the assessed income [see decision of the Supreme Court in Commissioner ofIncome Tax, Mumbai versus Anjiun M.H. Ghaswala and Others, (2001) 252 ITR 1 (SC)]. Tribunal in the impugned order has already directed that interest under section 234B of the Act shall be determined only after ascertaining the taxability. > The question Nos. 2 and 3 are accordingly answered in favour of the Revenue and against the appellant. 36. The appeals are accordingly disposed of with no orders as to costs. NOVEMBER ^…

Oracle Software India Ltd vs. Commissioner of Income Tax

ITA/390/2007HC Delhi25 Nov 2013

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

…datory in nature and has to be paid when the statutory conditions are satisfied. Further, the interest has to be paid on the assessed income [see decision of the Supreme Court in Commissioner ofIncome Tax, Mumbai versus Anjiun M.H. Ghaswala and Others, (2001) 252 ITR 1 (SC)]. Tribunal in the impugned order has already directed that interest under section 234B of the Act shall be determined only after ascertaining the taxability. > The question Nos. 2 and 3 are accordingly answered in favour of the Revenue and against the appellant. 36. The appeals are accordingly disposed of with no orders as to costs. NOVEMBER ^…

Oracle India Pvt. Ltd vs. Commissioner of Income Tax, Delhi

ITA/461/2009HC Delhi25 Nov 2013

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

…datory in nature and has to be paid when the statutory conditions are satisfied. Further, the interest has to be paid on the assessed income [see decision of the Supreme Court in Commissioner ofIncome Tax, Mumbai versus Anjiun M.H. Ghaswala and Others, (2001) 252 ITR 1 (SC)]. Tribunal in the impugned order has already directed that interest under section 234B of the Act shall be determined only after ascertaining the taxability. > The question Nos. 2 and 3 are accordingly answered in favour of the Revenue and against the appellant. 36. The appeals are accordingly disposed of with no orders as to costs. NOVEMBER ^…

Oracle Software India Ltd vs. Commissioner of Income Tax Del

ITA/961/2006HC Delhi25 Nov 2013

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

…datory in nature and has to be paid when the statutory conditions are satisfied. Further, the interest has to be paid on the assessed income [see decision of the Supreme Court in Commissioner ofIncome Tax, Mumbai versus Anjiun M.H. Ghaswala and Others, (2001) 252 ITR 1 (SC)]. Tribunal in the impugned order has already directed that interest under section 234B of the Act shall be determined only after ascertaining the taxability. > The question Nos. 2 and 3 are accordingly answered in favour of the Revenue and against the appellant. 36. The appeals are accordingly disposed of with no orders as to costs. NOVEMBER ^…

Oracle India Pvt. Ltd vs. Commissioner of Income Tax, Delhi

ITA/447/2009HC Delhi25 Nov 2013

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

…datory in nature and has to be paid when the statutory conditions are satisfied. Further, the interest has to be paid on the assessed income [see decision of the Supreme Court in Commissioner ofIncome Tax, Mumbai versus Anjiun M.H. Ghaswala and Others, (2001) 252 ITR 1 (SC)]. Tribunal in the impugned order has already directed that interest under section 234B of the Act shall be determined only after ascertaining the taxability. > The question Nos. 2 and 3 are accordingly answered in favour of the Revenue and against the appellant. 36. The appeals are accordingly disposed of with no orders as to costs. NOVEMBER ^…

Oracle India Private Limited vs. Commissioner of Income Tax

ITA/25/2012HC Delhi25 Nov 2013

…y in nature and has to be paid when the statutory conditions are satisfied. Further, the interest has to be paid on the assessed income [see decision of the Supreme Court in Commissioner of Income Tax, Mumbai versus Anjum M.H. Ghaswala and Others, (2001) 252 ITR 1 (SC)]. Tribunal in the impugned order has already directed that interest under section 234B of the Act shall be determined only after ascertaining the taxability. The question Nos. 2 and 3 are accordingly answered in favour of the Revenue and against the appellant. 36. The appeals are accordingly disposed of with no orders as to costs.…

Bill & Peggy Marketing India Pvt Ltd vs. Assistant Commissioner Income Tax

The appeal is disposed of

ITA-1013/2011HC Delhi30 Nov 2011
Section 208Section 234C

…ITA 1013/2011 Page 1 of 10 $~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA NO.1013/2011 % Date of Decision : 30th November, 2011. BILL & PEGGY MARKETING INDIA PVT LTD..... Appellant Through Mr. Ajay K. Aren with Mr. Achin Aren, Advs. versus ASSISTANT COMMISSIONER INCOME TAX ..... Respondent Through Mr. Anupam Tripathy, sr. standing counsel CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V.…