CIT v. HEG

294 ITR 438High Court2007#8559 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2026.

Sections most often in play

Section 116Section 140ASection 143(3)Section 154Section 155Section 156Section 186Section 206CB

Issues it is cited on

section 244a(1)section 115wsection 209section 140asection 244interest on refundsection 140tax collected at sourcesection 206csection 206section 244asection 199

Judgments citing CIT v. HEG

DINESH CHAND JAIN,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KANPUR

In the result, the appeal of the assessee is allowed

ITA 692/LKW/2025[2012-13]Status: DisposedITAT Lucknow17 Feb 2026AY 2012-13

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Dinesh Chand Jain, Vs. Dy. Cit, 7/189, Swaroop Nagar, Kanpur- Central Circle-1, Kanpur 280002, U.P. Pan: Adbpj2732Q (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. R.R.N. Shukla, Add Cit Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 17.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Ao Under Section 143(3) R.W.S. 154 Of The Income Tax Act, 1961 On 28.04.2016. The Grounds Of Appeal Are As Under:- “1.1 Because The Id. "Cit(A)" Has Erred In Law & On Facts In Upholding The Action Of The Assessing Officer In Withdrawing The Refund Of Interest Amounting To Rs. 8,20,163/-, Paid To The Assessee U/S 244A Of The Income-Tax Act, 1961 On Excess Amount Of Self-Assessment Tax Paid U/S 140A Of The Act. 1.2 Because The View Taken By Id. "Cit(A)" While Upholding The Action Of The Assessing Officer Is Based On Misinterpretation Of The Provisions Of Clause (B) Of Sub-Section (1) Of Section 244A Of The Act, As Applicable At The Relevant Point Of Time. 2. Because, In Any Case & Without Prejudice To The Grounds Hereinfore, While Upholding The Action Of The Assessing Officer In Withdrawing The Interest Paid To The Assessee U/S 244A Of The Act, The Ld. "Cit(A)" Failed To Appreciate That The Issue Of Payment Of Interest On Excess Amount Paid U/S 140A Was Debatable In Nature & It Could Not Have Been Decided By Invoking The Provisions Of Section 154 Of The Act As The Same Did Not Constitute A Mistake Apparent From The Record.

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. R.R.N. Shukla, Add CIT DR
Section 140ASection 143(3)Section 154Section 240Section 244Section 244ASection 244A(1)(a)Section 244A(1)(b)

…st under section 244A. Furthermore, it had relied upon the decision of Union of India vs. Tata Chemicals (2014) 6 SCC 335 and referred to the judgment of the Hon’ble Madras High Court in the case of CIT vs. Cholamandalam Investment and Finance Co. Ltd. (2007) 294 ITR 438. Besides this, it referred to the decision of the Hon’ble Madras High Court in the case of CIT vs. Needle Industries P. Ltd. 233 ITR 370 and its own judgment in the case of Sandvik Asia Ltd vs Commissioner Of Income Tax-I, Pune & Ors (2006) 2 SCC 508. It also quoted from the decisions rendered by the Hon’ble Supreme Court in CIT vs. HEG Limited (…

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Appeal of the assessee is allowed

ITA 475/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2013-14

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Kumar, Sr DR
Section 139Section 140ASection 143Section 143(1)Section 143(3)Section 156Section 199Section 206CSection 244ASection 244A(1)

…ies Ltd.'s case {supra). Following the judgment of the Madras High Court in Cholamandalam Investment & Finance Co. Ltd.'s case {supra), it was observed as under (page 337 of 325 ITR) : "In the case of CIT v. Cholamandalam Investment & Finance Co. Ltd. [2007] 294 ITR 438 (Mad), the Madras High Court dealt with the question of whether the assessee is entitled to interest under section 244A as per clause (l)(b) of that section, when the refund arises on account of payment of self assessment tax. The Madras High Court observed as under (page 442 of 294 ITR): 'Even though the short title to section 140A reads as sel…

ACIT, CHENNAI vs. SHRI NACHIMUTHU PALANISWAMY, CHENNAI

The appeal stands dismissed

ITA 1032/CHNY/2022[2010-2011]Status: DisposedITAT Chennai16 May 2023AY 2010-2011

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1032/Chny/2022 (िनधा*रण वष* / Assessment Year: 2010-11) Acit Shri Nachimuthu Palaniswamy, बनाम/ Central Circle-3(3), 82, Cathedral Road, Vs. Chennai. Gopalapuram, Chennai-600 086. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adopp-9910-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri D. Hema Bhupal (Jcit)-Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri Y.Sridhar (Fca) -Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 16-05-2023 घोषणाकीतारीख /Date Of Pronouncement : 16-05-2023 आदेश / O R D E R

For Appellant: Shri D. Hema Bhupal (JCIT)-Ld. Sr. DRFor Respondent: Shri Y.Sridhar (FCA) -Ld. AR
Section 153ASection 154Section 244(1)(aa)Section 244A

…appellant. There are various decisions allowing interest on the refund of self assessment tax as indicated in the submission of the appellant extracted supra. Further, the Hon'ble Madras High court in the case of Cholamandalam Investments and Finance Co Ltd (294 ITR 438) has held as under: "Even though the short title to s.140A reads as self-assessment, the charging phrase employed in s.140A, namely, "where any tax is payable on the basis of any return required to be furnished under 3 s.115WD or s.115WH or s. 139 or s. 142 or s. 148 or s. 153A, as the case may be, the assessee shall be liable to pay such tax tog…

AWP ASSISTANCE (INDIA) PVT. LTD.,GURGAON vs. DCIT, CIRCLE- 1(1), GURGAON

In the result, the appeal of the assessee is allowed

ITA 6585/DEL/2017[2013-14]Status: DisposedITAT Delhi08 Apr 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2013-14 Awp Assistance (India) Pvt. Ltd., Dcit, 1St Floor, Dlf Square, M-Block, Vs Circle-1(1), Jacaranda Marg, Dlf City, Gurgaon. Phase-Ii, Gurgaon-122002. Pan-Aafcm1460J Appellant Respondent Appellant By Sh. Salil Kapoor, Adv. & Ms. Saumya Singh, Adv. Respondent By Sh. Ashok Gautam, Sr. Dr Date Of Hearing 31.03.2021 Date Of Pronouncement 08.04.2021

Section 143(3)Section 154Section 244A

…ies Ltd.'s case {supra). Following the judgment of the Madras High Court in Cholamandalam Investment & Finance Co. Ltd.'s case {supra), it was observed as under (page 337 of 325 ITR) : "In the case of CIT v. Cholamandalam Investment & Finance Co. Ltd. [2007] 294 ITR 438 (Mad), the Madras High Court dealt with the question of whether the assessee is entitled to interest under section 244A as per clause (l)(b) of that section, when the refund arises on account of payment of self assessment tax. The Madras High Court observed as under (page 442 of 294 ITR): 'Even though the short title to section 140A reads as sel…

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

…r of the CBDT No. 549 dated 31.10.1989, the assessee is eligible for the interest on the refund due. He further relied on the judgments of the Hon’ble Supreme Court in the case of CIT Vs HEG 324 ITR 331 and CIT Vs Chola Mandalam Investment and Finance Company 294 ITR 438. Relying on the various case laws, he argued that there is statutory liability on the revenue to pay the interest on general principles to pay the interest on sums wrongfully retained. 14. On the other hand, the ld. DR vehemently argued that the provisions of Section 244A(1)(a) clearly lays down an embargo on the interest payment, if the amount…

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

…r of the CBDT No. 549 dated 31.10.1989, the assessee is eligible for the interest on the refund due. He further relied on the judgments of the Hon’ble Supreme Court in the case of CIT Vs HEG 324 ITR 331 and CIT Vs Chola Mandalam Investment and Finance Company 294 ITR 438. Relying on the various case laws, he argued that there is statutory liability on the revenue to pay the interest on general principles to pay the interest on sums wrongfully retained. 14. On the other hand, the ld. DR vehemently argued that the provisions of Section 244A(1)(a) clearly lays down an embargo on the interest payment, if the amount…

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

…r of the CBDT No. 549 dated 31.10.1989, the assessee is eligible for the interest on the refund due. He further relied on the judgments of the Hon’ble Supreme Court in the case of CIT Vs HEG 324 ITR 331 and CIT Vs Chola Mandalam Investment and Finance Company 294 ITR 438. Relying on the various case laws, he argued that there is statutory liability on the revenue to pay the interest on general principles to pay the interest on sums wrongfully retained. 14. On the other hand, the ld. DR vehemently argued that the provisions of Section 244A(1)(a) clearly lays down an embargo on the interest payment, if the amount…

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

…r of the CBDT No. 549 dated 31.10.1989, the assessee is eligible for the interest on the refund due. He further relied on the judgments of the Hon’ble Supreme Court in the case of CIT Vs HEG 324 ITR 331 and CIT Vs Chola Mandalam Investment and Finance Company 294 ITR 438. Relying on the various case laws, he argued that there is statutory liability on the revenue to pay the interest on general principles to pay the interest on sums wrongfully retained. 14. On the other hand, the ld. DR vehemently argued that the provisions of Section 244A(1)(a) clearly lays down an embargo on the interest payment, if the amount…

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)

…ayable from the date of payment of self assessment tax till the date of grant of refund. The Hon’ble Delhi High Court relied upon decision of Hon’ble Madras High Court in the case of CIT v. Cholamandalam Investment & Finance Company Limited reported in (2007) 294 ITR 438(Mad.) , judgment dated 06.06.2007 to decide the issue in favour of tax-payer, wherein Hon’ble Delhi High Court held as under: “This appeal was admitted on the following substantial question of law: "Whether section 244(1)(b ) read with Explanation thereto excludes payment of interest on refund of self-Assessment Tax ?" 2. Since it is a pure quest…

DY. CIT, CIRCLE-4(1)(2),, AHMEDABAD vs. ZYDUS WELLNESS LTD,, AHMEDABAD

In the result, the appeal of the revenue is dismissed

ITA 1828/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad13 Sept 2017AY 2010-11
For Appellant: Shri Jigar M. Patel, A.RFor Respondent: Shri K. Madhusudan, Sr. D.R
Section 140ASection 244ASection 250

…. in ITA No. 953/Ahd/2012 dtd. 09-08-2012 (iii) CIT v/s. Sutlej Industries Ltd. 325 ITR 331 (Del) (iv) ACIT v/s. Kerala Transport Co. 42 Taxmann.com 83 (Ker) (v) CIT v/s. Mangalam Arts 37 Taxmann. com 157 (Raj) (vi) CIT v/s. Cholamandalam Inv. & Fin. Co. Ltd. 294 ITR 438 (Mad) The appellant’s grievance is that A.O. has not allowed interest u/s. 244A on the refund determined in the order giving effect to CIT(A) order dtd. 27- 05-2013 for A.Y. 2011 passed on 12/06/2013. The appellant’s A.R. also brought to my notice the order of Hon’ble ITAT, Bench; ‘B’ Ahmedabad in the case of ACIT(OSD) v/s. Cadila Healthcare Ltd.…

RAJASHEKHAR SWAMINATHAN IYER,MUMBAI vs. DCIT 8(3), MUMBAI

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

ITA 5450/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 Jul 2016AY 2009-10

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2009-10 Rajashekhar Dcit 89(3) Swaminathan Iyer, बनाम/ A-3 Palm Beach Mumbai- Vs. Apartment Jai Prakash Road, Versova Mumbai -400 061 (Revenue) (Respondent ) P.A. No.Aaapi0724R Assessee By Shri Ashok D. Shah (Ar) Revenue By Shri O.P. Meena (Dr)

Section 143(1)Section 154Section 244Section 244A

…amount is withheld by the department beyond the date of passing of order u/s 143(1). In support of his arguments, he placed reliance inter alia upon the judgment of Hon’ble Madras High Court in the case of CIT v. Cholamandalam Investment and Finance Co. Ltd. 294 ITR 438 (Mad) and of Delhi High Court in case of Court on its Own Motion vs. UOI and others in writ petition (C) 5 Rajashekhar Swaminathan 2659/2012 dated 14.03.2013. No contrary judgment was brought to our notice by the Ld. DR. 3.4. We have carefully considered the submissions made by both sides and facts of this case brought before us. It is noted tha…

CIT vs. ENGINEERS INDIA LTD

In the result, the appeal is

ITA - 300 / 2012HC Delhi26 Feb 2015
Section 10(33)Section 140ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 199Section 244ASection 244A(1)(a)

…The question as to whether assessee is entitled to interest under Section 244A, when the refund is against payment of self-assessment tax, had arisen before the Madras High Court in the case of CIT v. Cholamandalam Investment and Finance Co. Ltd. (2007) 294 ITR 438. The argument in that case revolved around the question as to whether interest would be admissible under clause (1)(a) or clause (1)(b) of Section 244A, this in the context of the distinction on account of the additional requirement in the former clause to the effect that the amount refundable must be more than 10% of the tax determined. T…

COMMISSIONER OF INCOME TAX-III vs. SUTLEJ INDUSTRIES LTD

ITA/1204/2005HC Delhi15 Mar 2010
Section 140ASection 141ASection 147Section 154Section 155Section 156Section 213Section 214Section 214(1)Section 244

…wrongly and contrary to law. The Government is liable to pay interest, at the rate applicable to the excess amount refunded to the assessee, …….….” 9. In the case of Commissioner of Income Tax v. Cholamandalam Investment and Finance Co. Ltd, 294 ITR 438, the Madras High Court dealt with the question of whether the assessee is entitled to interest under Section 244A as per Clause (1)(b) of that Section, when the refund arises on account of payment of self-assessment tax. The Madras High Court observed as under: “6. Even though the short title to section 140A reads as self-assessment, the c…