CIT v. Engineers India Ltd.

373 ITR 377High Court2015#8599 most cited

What is CIT v. Engineers India Ltd. authority for?

An assessee is not entitled to interest under Section 244A on the refund of self-assessment tax voluntarily paid under Section 140A.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2022.

Also referred to as

CIT v. Engineers India Ltd. · Engineers India Ltd. · Section 244A · Section 140A · interest on refund · self-assessment tax · voluntary payment

Also reported as

55 Taxmann.com 1
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Judgments citing CIT v. Engineers India Ltd.

Principal Commissioner of Income Tax-7 vs. Punjab & Sind Bank

ITA/1447/2018HC Delhi04 Aug 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 220Section 220(2)Section 234DSection 234D(2)Section 244ASection 244A(1)(b)

…C/003039 ITA 1447/2018 Page 5 of 12 assessment tax. The Division Bench made the said reference in view of the conflicting decisions of this Court in CIT v. Sutlej Industries Ltd. [2010] 325 ITR 331 (Delhi) and CIT v. Engineers India Limited reported in 2015 373 ITR 377 Delhi. The question of law framed by the Court while making the said reference makes this plainly evident. The issue arising in the present proceedings admittedly does not pertain to refund of self-assessment tax and interest thereon. 10. In the present case, as noted above, the subject matter of refund is the payment collected by Revenue towards…

Prudent-Agri Commodities India Private Limited, New Delhi vs. Addi. CIT Spl. Range-7, New Delhi

In the result, the appeal filed by the Assessee stands allowed

ITA 7524/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Jul 2022AY 2015-16

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhryassessment Year: 2015-16

For Appellant: Shri Sameer Mahajan, Ld. CAFor Respondent: ShriAkhilesh Gupta, Ld. Sr. DR
Section 140ASection 143(3)Section 14ASection 154Section 244Section 244ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2015-16 Prudent-Agri Commodities VersuS Addl. CIT, Spcl. Range-7, India Pvt. Ltd., RNM New Delhi. Centre, 68/2, Janpath, New Delhi. PAN: AAGCP9228E (Appellant) (Respondent) Appellant by : Shri Sameer Mahajan, Ld. CA Respondent by : ShriAkhilesh Gupta, Ld. Sr. DR Date of hearing : 23.06.2022 Date of order : 29.07.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 10.07.2019, impugned herei…

Oil and Natural Gas Corporation Ltd., Dehradun vs. DCIT, Dehradun

ITA 1434/DEL/2017[1991-92]Status: DisposedITAT Delhi28 Sept 2020AY 1991-92

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 1434/Del/2017 : Asstt. Year : 1991-92 Oil & Natural Gas Corporation Ltd., Vs Dcit, Deputy General Manager (F&A)-Ctd, Circle-1, Corporate Tax Division, Room No. Dehradun-248001 244, Old Secretariat Building, Tel Bhawan, Dehradun-248003 (Appellant) (Respondent) Pan No. Aaaco1598A Assessee By : Sh. Ajay Vohra, Sr. Adv. Revenue By : Ms. Pramita M. Biswas, Cit Dr Date Of Hearing: 23.06.2020 Date Of Pronouncement: 28.09.2020

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 140ASection 154Section 244ASection 244A(1)(b)

…ssee is entitled to refund, there is statutory liability on the Revenue is to pay the interest on such refund on general principles to pay the interest on sums wrongfully retained. 51. The Hon’ble Jurisdictional High Court in the case of Engineers India Ltd. 373 ITR 377, based on the judgment of the Hon’ble Apex Court in the case of Gujarat Flora Chemicals 358 ITR 291 held that the assessee is not entitled to get interest u/s 244A on the refund of self-assessment tax which was voluntarily paid u/s 140A and did not agree with the decision of the Co-ordinate Bench of High Court in the case of Sutlej Industries Ltd…

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 599/DEL/2014[1994-95]Status: DisposedITAT Delhi31 Aug 2020AY 1994-95

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

…ssee is entitled to refund, there is statutory liability on the Revenue is to pay the interest on such refund on general principles to pay the interest on sums wrongfully retained. 51. The Hon’ble Jurisdictional High Court in the case of Engineers India Ltd. 373 ITR 377, based on the judgment of the Hon’ble Apex Court in the case of Gujarat Flora Chemicals 358 ITR 291 held that the assessee is not entitled to get interest u/s 244A on the refund of self-assessment tax which was voluntarily ITA Nos. 2553 & 2641/Del/2013 Maruti Suzuki India Ltd. paid u/s 140A and did not agree with the decision of the Co- ordinat…

Maruti Suzuki India Ltd., New Delhi vs. JCIT (OSD), New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 468/DEL/2014[1994-95]Status: DisposedITAT Delhi31 Aug 2020AY 1994-95

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

…ssee is entitled to refund, there is statutory liability on the Revenue is to pay the interest on such refund on general principles to pay the interest on sums wrongfully retained. 51. The Hon’ble Jurisdictional High Court in the case of Engineers India Ltd. 373 ITR 377, based on the judgment of the Hon’ble Apex Court in the case of Gujarat Flora Chemicals 358 ITR 291 held that the assessee is not entitled to get interest u/s 244A on the refund of self-assessment tax which was voluntarily ITA Nos. 2553 & 2641/Del/2013 Maruti Suzuki India Ltd. paid u/s 140A and did not agree with the decision of the Co- ordinat…

DCIT, New Delhi vs. M/S Maruti Suzuki India Ltd., New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 2641/DEL/2013[1999-00]Status: DisposedITAT Delhi31 Aug 2020AY 1999-00

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

…ssee is entitled to refund, there is statutory liability on the Revenue is to pay the interest on such refund on general principles to pay the interest on sums wrongfully retained. 51. The Hon’ble Jurisdictional High Court in the case of Engineers India Ltd. 373 ITR 377, based on the judgment of the Hon’ble Apex Court in the case of Gujarat Flora Chemicals 358 ITR 291 held that the assessee is not entitled to get interest u/s 244A on the refund of self-assessment tax which was voluntarily ITA Nos. 2553 & 2641/Del/2013 Maruti Suzuki India Ltd. paid u/s 140A and did not agree with the decision of the Co- ordinat…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 2553/DEL/2013[1999-00]Status: DisposedITAT Delhi31 Aug 2020AY 1999-00

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

…ssee is entitled to refund, there is statutory liability on the Revenue is to pay the interest on such refund on general principles to pay the interest on sums wrongfully retained. 51. The Hon’ble Jurisdictional High Court in the case of Engineers India Ltd. 373 ITR 377, based on the judgment of the Hon’ble Apex Court in the case of Gujarat Flora Chemicals 358 ITR 291 held that the assessee is not entitled to get interest u/s 244A on the refund of self-assessment tax which was voluntarily ITA Nos. 2553 & 2641/Del/2013 Maruti Suzuki India Ltd. paid u/s 140A and did not agree with the decision of the Co- ordinat…

Indogulf Corporation Ltd, Mumbai vs. Asst CIT RG 3, Mumbai

In the result, Ground No.1 to 3 are allowed

ITA 765/MUM/2015[1999-00]Status: DisposedITAT Mumbai18 Sept 2019AY 1999-00

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Yogesh Thar (AR)For Respondent: Shri R.A. Dhyani (DR)
Section 143(3)Section 154Section 244ASection 254(1)

…has been dismissed vide order dated 16.07.2012 in ITA No. 43 of 2011. For Ground No.4, the ld. AR of the assessee submits that this ground of appeal is against the assessee by the decision of Hon’ble Delhi High Court in case of CIT vs. Engineers India Ltd. [373 ITR 377 (Del.)]. 3. On the other hand, the ld. Departmental Representative (DR) for the revenue on Ground No.1 to 3 relied upon the order of lower authorities and on Ground No.4 submits that since the ld. AR of the assessee has already conceded that this ground of appeal is against the assessee. Thus, this ground of appeal may be dismissed. 4. We have…

DCIT Cen Cir 8(4), Mumbai vs. Savita Oil Technologies Ltd, Mumbai

Appeal is allowed

ITA 7620/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Apr 2019AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.7620/Mum/2016 (नििाारण वर्ा / Assessment Year : 2010-11)

For Appellant: Shri. Shiv PrakashFor Respondent: Shri. D.G Pansari, DR
Section 140ASection 244ASection 244A(1)(b)

…refund i.e. 24 October 1998. The revenue is directed to compute the interest due to the petitioner and pay the same within six weeks from today.” 6.9 However Later, the Hon’ble Delhi High Court in the case of CIT v. Engineers India Limited reported in (2015) 373 ITR 377(Delhi) vide judgment dated 26.02.2015 took a view in favour of Revenue by not following its own decision in the case of CIT v. Sutlej Industries Limited(2010) 325 ITR 331(Delhi). The Hon’ble Delhi High Court duly considered the decision of Hon’ble Madras High Court in the case of CIT v. Cholamandalam Investment & Finance Limited(supra) but chose…

DCIT, New Delhi vs. M/S. the State Trading Corporation India Ltd., New Delhi

The appeal of the Revenue is dismissed

ITA 1532/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Jan 2019AY 2012-13

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 140ASection 244ASection 244A(1)(b)

…the facts and in the circumstances of the case and in law the order passed by , the Ld. CIT(A) is erroneous and the learned CIT(A) has erred in not taking note of the recent decision of the Hon'ble Delhi High Court in the 2 case of CIT Vs. Engineers India Ltd.373 ITR 377 (Delhi) that interest not payable in respect of refund attributable to self-assessment tax voluntary paid by the assessee. Further, it may also be noted that in terms of clause 90 of the Finance Bill 2016 Section 244A is sought to be amended w.e.f 01.06.2016 to allow interest on interest on refund involving self-assessment tax, therefore, it is e…

DCIT 8(3)(2), Mumbai vs. Voltas Ltd, Mumbai

In the result, the appeal Revenue is dismissed

ITA 2521/MUM/2015[2009-10]Status: DisposedITAT Mumbai10 Jul 2018AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri Saurabh Kumar RaiFor Respondent: Shri Nitesh Joshi, AR
Section 143(1)Section 143(3)Section 144C(3)Section 154Section 156Section 199Section 206CSection 244ASection 244A(1)(b)

…ber 1998. The revenue is directed to compute the interest due to the petitioner and pay the same within six weeks from today.” 5. On this the learned Sr. DR relied on the decision of Hon’ble Delhi High court in the case of CIT vs. Engineers India Ltd. (2015) 373 ITR 377 (Del) wherein the decision of Hon’ble Bombay High Court was considered. The learned Counsel for the assessee also relied on the decision of Hon’ble Calcutta High Court in the case of CIT vs. Birla Corporation Ltd. in ITA No. 526 of 2004, wherein the issue of refund on self-assessment tax was granted from the date of making payment till the date o…

DCIT 13(2)(2), Mumbai vs. Sharda Worldwide Exports P. Ltd, Mumbai

ITA 3804/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Mar 2018AY 2011-12
For Appellant: S/Shri Kunal Beswal/Anuj KishnadwalaFor Respondent: Ms. S. Padmaja -DR
Section 254(1)

…आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण मुंबई “एफ एफ” ” ” ” खंडपीठ खंडपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई एफ एफ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “F”Bench Mumbai एवं रिवश सूद रिवश सूद रिवश सूद, "याियक रिवश सूद सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./3804/Mum/2016, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील…

DCIT Cen Cir 1(2), Mumbai vs. Cipla Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 3090/MUM/2015[2010-11]Status: DisposedITAT Mumbai29 Mar 2017AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 Dcit, M/S. Cipla Ltd. Central Circle-1(2), 289, Bellasis Road, बनाम/ Room No.906, Pratishtha Mumbai Central, Vs. Bhavan, 10Th Floor, Old Mumbai-400008 C.G.O. Building Annexe, Mumbai-400020 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. Aaacc1450B

Section 140ASection 143(3)Section 156Section 244ASection 244A(1)Section 244A(1)(b)Section 264

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, डी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2010-11 DCIT, M/s. Cipla Ltd. Central Circle-1(2), 289, Bellasis Road, बनाम/ Room No.906, Pratishtha Mumbai Central, Vs. Bhavan, 10th Floor, Old Mumbai-400008 C.G.O. Building Annexe, Mumbai-400020 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. AAACC1450B "नधा"रती क" ओर से / Assessee by Shri V. Mohan राज"व क" ओर से / Revenue by Shri Pur…