Jwala Prasad Sikaria & Ors. v. Commissioner of Income-tax & Ors.

175 ITR 535Reported decision1989#23257 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2006 to 2022.

Judgments citing Jwala Prasad Sikaria & Ors. v. Commissioner of Income-tax & Ors.

M/S DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX(OSD) CENTRAL CIRCLE-2(2), BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 127/BANG/2022[2016-17]Status: DisposedITAT Bangalore09 Jun 2022AY 2016-17

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Sunil Jain, CAFor Respondent: Sri.Priyadarshi Mishra, Addl.CIT -DR
Section 115JSection 143(3)Section 154Section 234CSection 244ASection 250

…ann.com 299 (Delhi) Gujarat High Court in Ajanta 8. 91 -104 16 & 17 102 & Manufacturing Ltd. v. Deputy Commissioner of Income- [ 7 103 tax 2 2 taxmann.com 148 (Gujarat) Gauhati High Court in the case of Jwala 9. 105 - 111 Held 106 Prasad Sikaria v. CIT [1989] 175 ITR 535 10. Mumbai ITAT in Kotak Mahindra Bank Ltd. 112 - 129 4.6.1 & 128 & v. Assistant Commissioner of Income-tax [2022] 134 4.8 129 taxmann.com 147 (Mumbai - Trib.) SN Particulars FBP Page Para No Page Nos No. V Interest under section 244A to be allowed when assessee is not at fault and on the amount of tax refund due 11. Delhi High Court in the case…

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

…x Act, 1961, an assessee is entitled to compensation by way of interest for the delay in the payment of amounts lawfully due to the assessee which are withheld wrongly and contrary to law.” 3.7. Hon’ble Gauhati High Court in the case of Jwala Prasad Sikaria ( 175 ITR 535 ) has gone to the extent of observing that the assessee is entitled to payment of interest on refund due 7 Rajashekhar Swaminathan to assessee for delay on the part of revenue even if there is no statutory provision in this regard. 3.8. In the matter of UOI vs Tata Chemicals (363 ITR 658) the Hon’ble Supreme Court has elucidated and clarified th…

SANDVIK ASIA LTD. vs. COMMNR.OF INCOME TAX-I, PUNE

In the result, the appeals stand allowed

C.A. No.-001337-001340 - 2005Supreme Court27 Jan 2006
For Respondent: Commissioner of Income Tax-I, Pune & Ors
Section 214Section 264

…ini Narayan Dalal & Anr., 249 ITR 219 5. Commissioner of Income-Tax vs. Shivsagar Estate, 257 ITR 59 6. Chimanlal S. Patel vs. Commissioner of Income-Tax & Anr., 210 ITR 419 7. Jwala Prasad Sikaria & Ors. Vs. Commissioner of Income-tax & Ors., 175 ITR 535 at 539 8. Commissioner of Income-tax vs. Goodyear India Ltd., 249 ITR 527 9. Commissioner of Income-Tax vs. Needle Industries Pvt. Ltd., 233 ITR 370 10. Suresh B. Jain vs. P.K.P. Nair and Ors. 194 ITR 148 Mr. Mohan Parasaran, learned ASG appearing for the respondents, on the other hand, submitted that the Commissioner had decided…

Jwala Prasad Sikaria & Ors. v. Commissioner of Income-tax & Ors. (175 ITR 535) — Cited in 3 Judgments | BharatTax