Recently in Motor and General Finance Limited v. Commissioner of Income Tax

320 ITR 88High Court2010#17649 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2025.

Sections most often in play

Section 143(1)Section 154 Section 244A

Judgments citing Recently in Motor and General Finance Limited v. Commissioner of Income Tax

M/s Modi Builders AND Realtors (P) Ltd vs. Asst. Commissioner of Income tax

ITTA/167/2012HC Telangana21 May 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

M.N. Rangamani, Chennai vs. Income Tax Officer, Corporate Ward - 2(1), Chennai

In the result, the appeal filed by the assessee is dismissed

ITA 2383/CHNY/2024[AY 2011-12]Status: DisposedITAT Chennai07 Apr 2025

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.2383/Chny/2024 िनधा9रण वष9 /Assessment Year: 2011-12

For Appellant: Shri M.N.Rangamani, C.A HIFor Respondent: Ms. Pushpa Hemachand, JCIT

Section 143(1)Section 154Section 244A

…IT [2006] 280 ITR 643 (SC) Para 4.2 of WS and Annexure-10 in pages 55-80. :- 4 -: c. Commissioner Of Income-Tax V. Gujarat Fluoro Chemicals [2013] 358 ITR 291 (SC) Para 4.3 of WS and Annexure-11 in pages 81-83. d. Motor and General Finance Ltd. v. CIT [2010] 320 ITR 88 (Delhi) - Para 4.4 of WS and Annexure-12 in pages 84-94. e. Commissioner Of Income-Tax V. Upasana Finance Ltd. [2021] 435 ITR 172 (Mad) - Para 4.5 of WS and Annexure-13 in pages 95-98. f. Umang Agrawal vs Commissioner Of Income Tax (Allahabad High Court ) - Para 4.6 of WS and Annexure-14 in pages 99- 104. 6. On the other hand, the Ld. Departmental…

DCIT vs. M/S Syndicate Bank

In the result, the revenue’s appeal is dismissed

ITA 1700/BANG/2013[1990-91]Status: DisposedITAT Bangalore30 Jun 2015AY 1990-91

Bench: Smt. P. Madhavi Devi & Shri Abraham P George

For Appellant: Shri Farhat Hussain Qureshi, CIT(DR)For Respondent: Smt. Lalitha Rameswaran

Section 115J

…in CIT versus Narender Doshi, (2002) 245 ITR 606 and it was held that interest should be awarded on the interest component of the unpaid refund. Recently in Motor and General Finance Limited versus Commissioner of Income Tax and other cases reported in (2010) 320 ITR 88 (Delhi) reference was made to the decision of the Supreme Court in Sandvik Asia Limited versus CIT, (2006) 280 ITR 643 (SC) and Narendra Doshi (supra) and it was observed as under:- “20. It is, thus, manifest that at both the stages, namely, while passing intimation under Section 143(1)(a) of the Act, refund along with interest under ITA Nos.1700…

India Trade Promotion Org

The appeals are disposed of

ITA/168/2012HC Delhi06 Sept 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 244ASection 260A

…versus Narender Doshi, (2002) 245 ITR 606 and it was held that interest should be awarded on the interest component of the unpaid refund. Recently in Motor and General Finance Limited versus Commissioner of Income Tax and other cases reported in [2010] 320 ITR 88 (Delhi) reference was made to the decision of the Supreme Court in Sandvik Asia Limited versus CIT, [2006] 280 ITR 643 (SC) and Narendra Doshi (supra) and it was observed as under:- ITA Nos. 167/2012 & 168/2012 Page 12 of 17 ―20. It is, th…

India Trade Promotion Organisation vs. Commissioner of Income Tax

The appeals are disposed of

ITA/167/2012HC Delhi06 Sept 2013

Section 244ASection 260A

…versus Narender Doshi, (2002) 245 ITR 606 and it was held that interest should be awarded on the interest component of the unpaid refund. Recently in Motor and General Finance Limited versus Commissioner of Income Tax and other cases reported in [2010] 320 ITR 88 (Delhi) reference was made to the decision of the Supreme Court in Sandvik Asia Limited versus CIT, [2006] 280 ITR 643 (SC) and Narendra Doshi (supra) and it was observed as under:- 2013:DHC:4454-DB ITA Nos. 167/2012 & 168/2012 Page 12 of 17…