JCIT v. Sardar Sarovar Narmada Nigam Ltd.

93 ITD 321Income Tax Appellate Tribunal2005#9933 most cited

What is JCIT v. Sardar Sarovar Narmada Nigam Ltd. authority for?

Interest under Section 234D of the Income-tax Act is leviable only when the regular assessment is completed after the provisions of Section 234D came into force. Section 234D was effective from 01.06.2003.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2016.

Also referred to as

JCIT v. Sardar Sarovar Narmada Nigam Ltd. · 93 ITD 321 · Section 234D · interest on excess refund · assessment year · commencement date

Judgments citing JCIT v. Sardar Sarovar Narmada Nigam Ltd.

M.Ct.M. Global Investments P Ltd., Chennai vs. ACIT, Chennai

In the result, while the assessee’s appeals in I

ITA 1936/CHNY/2012[2009-10]Status: DisposedITAT Chennai21 Oct 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Tribunal in Sigma Aldrich Foreign Holding Company v. ACIT (104 ITD 95) and Ahmedabad Bench of this Tribunal in JCIT v. Sardar Sarovar Narmada Nigam Ltd. (93 ITD 321). 22. We have heard Dr. Anita Sumanth, the Ld.counsel for the assessee, also. It is not in dispute that the excess amount was refunded and the levy of interest under Section 234D was made on excess amount refunded. The claim of the assessee before the lower authorities was that no interest could be chargeable under Section 234D of the Act prior t…

M.Ct.M.Global Investments Private Limited, Chennai vs. ACIT, Chennai

In the result, while the assessee’s appeals in I

ITA 115/CHNY/2012[2008-09]Status: DisposedITAT Chennai21 Oct 2016AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Tribunal in Sigma Aldrich Foreign Holding Company v. ACIT (104 ITD 95) and Ahmedabad Bench of this Tribunal in JCIT v. Sardar Sarovar Narmada Nigam Ltd. (93 ITD 321). 22. We have heard Dr. Anita Sumanth, the Ld.counsel for the assessee, also. It is not in dispute that the excess amount was refunded and the levy of interest under Section 234D was made on excess amount refunded. The claim of the assessee before the lower authorities was that no interest could be chargeable under Section 234D of the Act prior t…

ACIT, Chennai vs. M/S. Mctm Global Investments Pvt Ltd., Chennai

In the result, while the assessee’s appeals in I

ITA 1285/CHNY/2011[2007-08]Status: DisposedITAT Chennai21 Oct 2016AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Tribunal in Sigma Aldrich Foreign Holding Company v. ACIT (104 ITD 95) and Ahmedabad Bench of this Tribunal in JCIT v. Sardar Sarovar Narmada Nigam Ltd. (93 ITD 321). 22. We have heard Dr. Anita Sumanth, the Ld.counsel for the assessee, also. It is not in dispute that the excess amount was refunded and the levy of interest under Section 234D was made on excess amount refunded. The claim of the assessee before the lower authorities was that no interest could be chargeable under Section 234D of the Act prior t…

M.Ct.M.Global Investments Private Limited, Chennai vs. ACIT, Chennai

In the result, while the assessee’s appeals in I

ITA 1102/CHNY/2011[2007-08]Status: DisposedITAT Chennai21 Oct 2016AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Tribunal in Sigma Aldrich Foreign Holding Company v. ACIT (104 ITD 95) and Ahmedabad Bench of this Tribunal in JCIT v. Sardar Sarovar Narmada Nigam Ltd. (93 ITD 321). 22. We have heard Dr. Anita Sumanth, the Ld.counsel for the assessee, also. It is not in dispute that the excess amount was refunded and the levy of interest under Section 234D was made on excess amount refunded. The claim of the assessee before the lower authorities was that no interest could be chargeable under Section 234D of the Act prior t…

M/S M.Ct.M. Global Investments Private Limited, Chennai vs. ACIT, Chennai

In the result, while the assessee’s appeals in I

ITA 456/CHNY/2009[2005-06]Status: DisposedITAT Chennai21 Oct 2016AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Tribunal in Sigma Aldrich Foreign Holding Company v. ACIT (104 ITD 95) and Ahmedabad Bench of this Tribunal in JCIT v. Sardar Sarovar Narmada Nigam Ltd. (93 ITD 321). 22. We have heard Dr. Anita Sumanth, the Ld.counsel for the assessee, also. It is not in dispute that the excess amount was refunded and the levy of interest under Section 234D was made on excess amount refunded. The claim of the assessee before the lower authorities was that no interest could be chargeable under Section 234D of the Act prior t…

ACIT, Chennai vs. M/S. M.Ct.M.Global Investments Pvt. Ltd., Chennai

In the result, while the assessee’s appeals in I

ITA 1654/CHNY/2009[2006-07]Status: DisposedITAT Chennai21 Oct 2016AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Tribunal in Sigma Aldrich Foreign Holding Company v. ACIT (104 ITD 95) and Ahmedabad Bench of this Tribunal in JCIT v. Sardar Sarovar Narmada Nigam Ltd. (93 ITD 321). 22. We have heard Dr. Anita Sumanth, the Ld.counsel for the assessee, also. It is not in dispute that the excess amount was refunded and the levy of interest under Section 234D was made on excess amount refunded. The claim of the assessee before the lower authorities was that no interest could be chargeable under Section 234D of the Act prior t…

ACIT, Chennai vs. M/S. M.Ct. M Global Investments Pvt. Ltd., Chennai

In the result, while the assessee’s appeals in I

ITA 1465/CHNY/2009[2005-06]Status: DisposedITAT Chennai21 Oct 2016AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Tribunal in Sigma Aldrich Foreign Holding Company v. ACIT (104 ITD 95) and Ahmedabad Bench of this Tribunal in JCIT v. Sardar Sarovar Narmada Nigam Ltd. (93 ITD 321). 22. We have heard Dr. Anita Sumanth, the Ld.counsel for the assessee, also. It is not in dispute that the excess amount was refunded and the levy of interest under Section 234D was made on excess amount refunded. The claim of the assessee before the lower authorities was that no interest could be chargeable under Section 234D of the Act prior t…

ACIT, Chennai vs. M/S M.Ct.M.Global Investments Pvt. Ltd., Chennai

In the result, while the assessee’s appeals in I

ITA 1438/CHNY/2009[2001-02]Status: DisposedITAT Chennai21 Oct 2016AY 2001-02

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Tribunal in Sigma Aldrich Foreign Holding Company v. ACIT (104 ITD 95) and Ahmedabad Bench of this Tribunal in JCIT v. Sardar Sarovar Narmada Nigam Ltd. (93 ITD 321). 22. We have heard Dr. Anita Sumanth, the Ld.counsel for the assessee, also. It is not in dispute that the excess amount was refunded and the levy of interest under Section 234D was made on excess amount refunded. The claim of the assessee before the lower authorities was that no interest could be chargeable under Section 234D of the Act prior t…

ACIT, Chennai vs. M/S. M Ct M Global Investments P. Ltd., Chennai

In the result, while the assessee’s appeals in I

ITA 1954/CHNY/2008[2004-05]Status: DisposedITAT Chennai21 Oct 2016AY 2004-05

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Tribunal in Sigma Aldrich Foreign Holding Company v. ACIT (104 ITD 95) and Ahmedabad Bench of this Tribunal in JCIT v. Sardar Sarovar Narmada Nigam Ltd. (93 ITD 321). 22. We have heard Dr. Anita Sumanth, the Ld.counsel for the assessee, also. It is not in dispute that the excess amount was refunded and the levy of interest under Section 234D was made on excess amount refunded. The claim of the assessee before the lower authorities was that no interest could be chargeable under Section 234D of the Act prior t…

M/S M.Ct.M. Global Investments Private Limited, Chennai vs. ACIT, Chennai

In the result, while the assessee’s appeals in I

ITA 1873/CHNY/2008[2004-05]Status: DisposedITAT Chennai21 Oct 2016AY 2004-05

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Tribunal in Sigma Aldrich Foreign Holding Company v. ACIT (104 ITD 95) and Ahmedabad Bench of this Tribunal in JCIT v. Sardar Sarovar Narmada Nigam Ltd. (93 ITD 321). 22. We have heard Dr. Anita Sumanth, the Ld.counsel for the assessee, also. It is not in dispute that the excess amount was refunded and the levy of interest under Section 234D was made on excess amount refunded. The claim of the assessee before the lower authorities was that no interest could be chargeable under Section 234D of the Act prior t…

Asst CIT Cen Cir 25, Mumbai vs. Patel Engineering Ltd, Mumbai

In the result, appeal of revenue is dismissed, whereas cross objection of the assessee is allowed in part, in terms indicated hereinabove

ITA 6605/MUM/2013[2005-06]Status: DisposedITAT Mumbai18 Nov 2015AY 2005-06
For Appellant: Shri Mayur KisnadwalaFor Respondent: Shri Deepkant Prasad
Section 115Section 115JSection 143(3)Section 14ASection 234BSection 234DSection 80Section 80ISection 80l

…objects to be pursued by SSNNL are pre-dominantly functions which are ordinarily performed by Government. 14. On this point, we may refer to the decision of the Ahmedabad Bench of the Tribunal in the case of JCIT vs. Sardar Sarovar Narmada Nigam Ltd., (2005) 93 ITD 321 (Ahd). Though the said decision has been rendered in a different context, but what is of relevance for us is the discussion made by the Bench which brings out the background and the manner in which SSNNL came to be incorporated by the Government of Gujarat. As per the discussion in the case of Sardar Sarovar Narmada Nigam Ltd. (supra) and the othe…

JCIT v. Sardar Sarovar Narmada Nigam Ltd. (93 ITD 321) — Cited in 11 Judgments | BharatTax