CIT v. United India Insurance Company Ltd.

438 ITR 301High Court#12805 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 359,850 Indian tax judgments — from 2022 to 2022.

Judgments citing CIT v. United India Insurance Company Ltd.

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1474/AHD/2017[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…stical purposes. 47. Ground No. 10 relates to interest under Section 234D of the Act. The ld. Sr. Counsel of the assessee submits that this ground of appeal is covered by the decision of Hon'ble Madras High Court in CIT Vs. United India Insurance Company Ltd. 438 ITR 301 (Mad), wherein the High Court has held that “interest under section 234D is leviable only if refund granted to assessee becomes collectable in order passed under regular assessment; hence, where assessment in pursuance to reassessment proceedings could not be termed as 'first assessment' so as to come within meaning of expression 'regular assessm…

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1473/AHD/2017[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…stical purposes. 47. Ground No. 10 relates to interest under Section 234D of the Act. The ld. Sr. Counsel of the assessee submits that this ground of appeal is covered by the decision of Hon'ble Madras High Court in CIT Vs. United India Insurance Company Ltd. 438 ITR 301 (Mad), wherein the High Court has held that “interest under section 234D is leviable only if refund granted to assessee becomes collectable in order passed under regular assessment; hence, where assessment in pursuance to reassessment proceedings could not be termed as 'first assessment' so as to come within meaning of expression 'regular assessm…

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1471/AHD/2017[2013-14]Status: DisposedITAT Surat08 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…stical purposes. 47. Ground No. 10 relates to interest under Section 234D of the Act. The ld. Sr. Counsel of the assessee submits that this ground of appeal is covered by the decision of Hon'ble Madras High Court in CIT Vs. United India Insurance Company Ltd. 438 ITR 301 (Mad), wherein the High Court has held that “interest under section 234D is leviable only if refund granted to assessee becomes collectable in order passed under regular assessment; hence, where assessment in pursuance to reassessment proceedings could not be termed as 'first assessment' so as to come within meaning of expression 'regular assessm…

Enviro Technology Ltd., Ankleshwar vs. The Additional Commissioner of Income Tax, Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 1845/AHD/2016[2012-13]Status: DisposedITAT Surat08 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…stical purposes. 47. Ground No. 10 relates to interest under Section 234D of the Act. The ld. Sr. Counsel of the assessee submits that this ground of appeal is covered by the decision of Hon'ble Madras High Court in CIT Vs. United India Insurance Company Ltd. 438 ITR 301 (Mad), wherein the High Court has held that “interest under section 234D is leviable only if refund granted to assessee becomes collectable in order passed under regular assessment; hence, where assessment in pursuance to reassessment proceedings could not be termed as 'first assessment' so as to come within meaning of expression 'regular assessm…

Enviro Technology Ltd., Ankleshwar vs. Asstt. Commissioner of Income Tax., Bharuch

In the result, appeal of the assessee is allowed

ITA 498/AHD/2015[2011-12]Status: DisposedITAT Surat08 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…stical purposes. 47. Ground No. 10 relates to interest under Section 234D of the Act. The ld. Sr. Counsel of the assessee submits that this ground of appeal is covered by the decision of Hon'ble Madras High Court in CIT Vs. United India Insurance Company Ltd. 438 ITR 301 (Mad), wherein the High Court has held that “interest under section 234D is leviable only if refund granted to assessee becomes collectable in order passed under regular assessment; hence, where assessment in pursuance to reassessment proceedings could not be termed as 'first assessment' so as to come within meaning of expression 'regular assessm…

Enviro Technology Ltd., Ankleshwar vs. Asstt. Commissioner of Income Tax, Bharuch

In the result, appeal of the assessee is allowed

ITA 497/AHD/2015[2010-11]Status: DisposedITAT Surat08 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…stical purposes. 47. Ground No. 10 relates to interest under Section 234D of the Act. The ld. Sr. Counsel of the assessee submits that this ground of appeal is covered by the decision of Hon'ble Madras High Court in CIT Vs. United India Insurance Company Ltd. 438 ITR 301 (Mad), wherein the High Court has held that “interest under section 234D is leviable only if refund granted to assessee becomes collectable in order passed under regular assessment; hence, where assessment in pursuance to reassessment proceedings could not be termed as 'first assessment' so as to come within meaning of expression 'regular assessm…

Enviro Technology Limited, Ankleshwar vs. The ACIT., Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 2019/AHD/2014[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…stical purposes. 47. Ground No. 10 relates to interest under Section 234D of the Act. The ld. Sr. Counsel of the assessee submits that this ground of appeal is covered by the decision of Hon'ble Madras High Court in CIT Vs. United India Insurance Company Ltd. 438 ITR 301 (Mad), wherein the High Court has held that “interest under section 234D is leviable only if refund granted to assessee becomes collectable in order passed under regular assessment; hence, where assessment in pursuance to reassessment proceedings could not be termed as 'first assessment' so as to come within meaning of expression 'regular assessm…

Enviro Technology Limited, Ankleshwar vs. The ACIT., Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 2018/AHD/2014[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…stical purposes. 47. Ground No. 10 relates to interest under Section 234D of the Act. The ld. Sr. Counsel of the assessee submits that this ground of appeal is covered by the decision of Hon'ble Madras High Court in CIT Vs. United India Insurance Company Ltd. 438 ITR 301 (Mad), wherein the High Court has held that “interest under section 234D is leviable only if refund granted to assessee becomes collectable in order passed under regular assessment; hence, where assessment in pursuance to reassessment proceedings could not be termed as 'first assessment' so as to come within meaning of expression 'regular assessm…

CIT v. United India Insurance Company Ltd. (438 ITR 301) — Cited in 8 Judgments | BharatTax