How many judgments cite Union of India v. Tata Chemicals Ltd.?

91 judgments on BharatTax cite Union of India v. Tata Chemicals Ltd. (363 ITR 658), spanning 2015 to 2026.

Which sections of the Income Tax Act does Union of India v. Tata Chemicals Ltd. come up under?

It is most often cited in judgments turning on Section 244A, Section 143(3), Section 154, Section 147, Section 243, Section 244.

Union of India v. Tata Chemicals Ltd.

363 ITR 658Supreme Court of India2014#1247 most cited

What is Union of India v. Tata Chemicals Ltd. authority for?

The Department has a moral and legal obligation to refund excess tax collected from taxpayers, along with interest. An assessee is entitled to interest on the amount of taxes refunded, including interest on interest, as per Section 244A of the Income-tax Act.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2026.

Also referred to as

Union of India v. Tata Chemicals Ltd. · interest on refund · Section 244A · interest on interest · excess tax collected · department's obligation · tax refund · Section 244 · Section 243 · 363 ITR 658 · 43 Taxmann.com 240 · 6 SCC 335

Also reported as

43 Taxmann.com 240822 Taxmann 2256 SCC 335

Sections most often in play

Section 244A Section 143(3)Section 154 Section 147 Section 243 Section 244 Section 140A(1)Section 244(1A)

Read the full judgment

Issues it is cited on

section 140a(1)section 153a(b)interest on refund interest on interest section 140a section 263(2)section 244 section 142(2c)section 243 section 244a section 140 abatement of assessment

Judgments citing Union of India v. Tata Chemicals Ltd.

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 415/CTK/2019[2009-10]Status: HeardITAT Cuttack18 Nov 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT

Section 132Section 153BSection 156

…n the Courts are bound to give effect to that meaning irrespective of the consequences. It is said that the words themselves best declare the intention of the law giver as held by the Hon'ble Supreme Court in the case of Union of India v. Tata Chemicals Ltd. (363 ITR 658) (para-22). i.) In the present case, the assessment order is dated 30.12.2016 as per entries in the Demand & Collection Register. There is no evidence that it was antedated. There is no evidence to the effect that such order was not passed on 30.12.2016. There is no evidence that it has been tempered with by the A.O. ii.) It has been dispatched o…

Principal Commissioner of Income Tax 5, Kolkata vs. M/S. Bmr Commercial Pvt. Ltd

ITAT/152/2022HC Calcutta31 Oct 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 7

…ected for refund of the same. 11. Reliance has been placed by learned Counsel for the writ petitioner upon the judgment of Hon’ble Supreme Court in the matter of Union of India Through Director of Income Tax vs. Tata Chemicals Limited reported in (2014) 6 SCC 335 wherein considering the issue of refund of income tax, Hon’ble Supreme Court has expressed that there being no express statutory provision for payment of interest on the refund of excess amount/tax collected by the revenue, the government cannot shrug off its apparent obligation to reimburse the deductors lawful monies with the accrued interes…

Gmr Energy Limited, Bengaluru vs. Assistant Director Income Tax, CPC, Bangalore

In the result, both the appeals of the assessee are dismissed

ITA 526/BANG/2022[2020-21]Status: DisposedITAT Bangalore02 Sept 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 143(1)Section 143(1)(a)

…ITA Nos.513 & 526/Bang/2022 M/s. GMR Energy Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.513 & 526/Bang/2022 Assessment Year: 2019-2020 & 2020-2021 M/s. GMR Energy Limited No.25/1, Skip House, Museum Road ADIT, CPC Vs. Bangalore 560 025. Bangalore PAN NO : AAACT8420A APPELLANT RESPONDENT Appellant by : Shri Jagdish K. Jogi, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 03.08.2022 Date of Pronouncement : 02.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

Gmr Energy Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, both the appeals of the assessee are dismissed

ITA 513/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Sept 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 143(1)Section 143(1)(a)

North American Coal Corporation India P Ltd, Pune vs. Asst Commissioner of Income Tax, Circle 2, Pune

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 688/PUN/2021[2014-15]Status: DisposedITAT Pune08 Aug 2022AY 2014-15

For Appellant: Shri Siddarth ChauguleFor Respondent: Shri Arvind Desai

Section 156Section 195(2)Section 244ASection 250Section 253

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 688/PUN/2021 : Assessment Year : 2014-15 North American Coal Corporation India Pvt. Ltd. 1st Floor, Deepgriha Chhaya society Bhakti Marg, Deccan Gymkhana, PUNE – 411 004 PAN; AADCN 5504 E :Appellant Vs. The Asstt. C.I.T. Cir. 2, Pune. : Respondent Appellant by : Shri Siddarth Chaugule Respondent by : Shri Arvind Desai Date of Hearing : 28-07-2022 Date of Pronouncement : 08-08-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order of t…

Principal Commissioner of Income Tax-7 vs. Punjab & Sind Bank

ITA/1447/2018HC Delhi04 Aug 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 220Section 220(2)Section 234DSection 234D(2)Section 244ASection 244A(1)(b)

…learned counsel for the Revenue that present appeal must await the decision of the larger Bench. 20. In this regard, it would be instructive to refer to the judgment of the Supreme Court in the case of Union of India v. Tata Chemicals Ltd. reported in (2014) 6 SCC 335 which reads as under : “25. Before the insertion of Section 244-A as a This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/003039 ITA 1447/2018 Page 10 of 12 composite section by the Direct Tax Laws (Amendment) Act, 1987, the liability to pay interest on refund of pre-paid taxes was contained in Section 214, 243 read with Section…

Prudent-Agri Commodities India Private Limited, New Delhi vs. Addi. CIT Spl. Range-7, New Delhi

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

ITA 7524/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Jul 2022AY 2015-16

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhryassessment Year: 2015-16

For Appellant: Shri Sameer Mahajan, Ld. CAFor Respondent: ShriAkhilesh Gupta, Ld. Sr. DR

Section 140ASection 143(3)Section 14ASection 154Section 244Section 244ASection 250

…est on self-assessment tax has to be in terms of section 244A(1)(b) of the act and from the date of payment of such amount upto date on which refund is actually granted. 5.4 Even Hon’ble Apex Court in the case of Union of India vs. Tata Chemicals Ltd. (2014) 6 SCC 335 also considered clause (b) of section 244 of the Act and held that the resident/deductor is entitled tonot only the tax deposited u/s. 195(2) of the Act, but has to be refunded with interest from the date of payment of such tax. 5.5 Hon’ble Coordinate Bench also in the case of Maruti Suzuki Ltd. vs. CIT and other connected appeals { ITA no. 2553/D…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.127/Bang/2022 : Asst.Year 2016-2017 M/s.Delhi International Airport The Joint Commissioner of Limited (formerly known as Delhi Income-tax, Central Circle 2(2) v. Bangalore. International Airport Private Ltd.) No.25/1, Skip House, Museum Road Bengaluru – 560 025. PAN : AACCD3570F. (Appellant) (Respondent) Appellant by : Sri.Sunil Jain, CA Respondent by : Sri.Priyadarshi Mishra, Addl.CIT -DR Date of Pronouncement : 09.06.2022 Date of Hearing : 02.06.2022 O R D E R Per George George K,…

M/S. Infosys Bpo Limited, Bangalore vs. The Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 988/BANG/2017[2016-17]Status: DisposedITAT Bangalore17 May 2022AY 2016-17

Bench: Shri N V Vasudevan & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)

Section 195Section 195ASection 206ASection 248Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(IT)A No.988/Bang/2017 Assessment year : 2016-17 M/s. Infosys BPO Ltd., Vs. The Deputy Commissioner Electronics City, Hosur Road, of Income Tax, Bangalore – 560 100. International Taxation, PAN: AACCP 4478N Circle 1(1), Bangalore. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 28.04.2022 Date of Pronouncement : 17.05.2022 O R D E R Per Padmavathy S., Accountant…

M/S. Infosys Bpo Limited, Bangalore vs. The Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 987/BANG/2017[2016-17]Status: DisposedITAT Bangalore17 May 2022AY 2016-17

Bench: Shri N V Vasudevan & Shri Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri

Section 195Section 195ASection 206ASection 248Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER IT(IT)A No.987/Bang/2017 Assessment year : 2016-17 M/s. Infosys BPO Ltd., Vs. The Deputy Electronics City, Hosur Road, Commissioner of Income Bangalore – 560 100. Tax, PAN: AACCP 4478N International Taxation, Circle 1(1), Bangalore. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Priyadarshi Mishra , Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 28.04.2022 Date of Pronouncement : 17.05.2022 O R D E R Per Padmavathy S., Accountan…

Kotak Mahindra Bank Ltd. (As Successor in Business of Erstwhile Ing Vysya Bank Ltd.), Mumbai vs. A.C.I.T. Cir. - 2(3)(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 728/MUM/2018[1994-95]Status: DisposedITAT Mumbai27 Oct 2021AY 1994-95

Section 154Section 244ASection 245CSection 245D(1)

…No. 10437/2009, filed by the Department, are also dismissed, with no order as to costs. 4.4. We find that the ld AR also rightly placed reliance on yet another decision of Hon’ble Supreme Court in the case of Union of India vs Tata Chemicals Ltd reported in 363 ITR 658 (SC) wherein it was held as under:- 37. A "tax refund" is a refund of taxes when the tax liability is less than the tax paid. As per the old section an assessee was entitled for payment of interest on the amount of taxes refunded pursuant to an order passed under the Act, including the order passed in an appeal. In the present fact scenario, the…

M/S. Infosys Bpo Linited, Bangalore vs. The Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bangalore

In the result appeals filed for assessment years under consideration stands partly allowed

ITA 990/BANG/2017[2015-16]Status: DisposedITAT Bangalore11 Oct 2021AY 2015-16

Bench: Shri B.R. Baskaran & Smt Beena Pillaiit(It)A No. 986/Bang/2017 Assessment Year: 2016-17 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) & It(It)A No. 990/Bang/2017 Assessment Year: 2015-16 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) Appellant By : Shri Padamchand Khincha, Ca Shri Priyadarshi Misra, Addl. Respondent By : Cit (Dr) Date Of Hearing : 16.07.2021 Date Of Pronouncement : 11.10.2021 Order Per Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: CIT (DR)

Section 195Section 195ASection 206ASection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 986/Bang/2017 Assessment Year: 2016-17 The Deputy M/s. Infosys BPO Ltd., Commissioner of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. vs. Circle 1 (1), PAN: AACCP4478N Bangalore. (Appellant) (Respondent) & IT(IT)A No. 990/Bang/2017 Assessment Year: 2015-16 The Deputy M/s. Infosys BPO Ltd., Commissioner of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. vs. Circle 1 (…

M/S. Infosys Bpo Limited, Bangalore vs. The Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bangalore

In the result appeals filed for assessment years under consideration stands partly allowed

ITA 986/BANG/2017[2016-17]Status: DisposedITAT Bangalore11 Oct 2021AY 2016-17

For Appellant: Shri Padamchand Khincha, CAFor Respondent: CIT (DR)

Section 195Section 195ASection 206ASection 9(1)(vi)

Bimla Devi, New Delhi vs. ACIT, Circle-50(1), New Delhi

In the result the appeal of the assessee is allowed

ITA 6992/DEL/2017[2014-15]Status: DisposedITAT Delhi08 Oct 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishiasstt. Year : 2014-15

For Appellant: Shri Raja Ram Gupta, AdvocateFor Respondent: Shri K.A. Manu, Sr. DR

Section 140Section 140ASection 143(3)Section 244Section 244ASection 244A(1)(a)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Asstt. Year : 2014-15 Bimla Devi Vs. ACIT, Circle-50(1) 2/6, East Patel Nagar, New Delhi. New Delhi – 110 008 PAN ABCPD3481D (Appellant) (Respondent) Assessee by: Shri Raja Ram Gupta, Advocate Department by : Shri K.A. Manu, Sr. DR Date of Hearing 17.08.2021 Date of .10.2021 pronouncement O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assessee against impugned order dates 23.8.2017 passed by Ld. CIT(A) – 17,…

Wipro Limited vs. The Joint Commissioner of Income Tax

WP/20040/2019HC Karnataka25 Aug 2021

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

Section 1Section 143(2)Section 143(3)Section 244ASection 254Section 92C

…horities, as well. (v) Article 265 of the Constitution of India mandates that no tax shall be levied or collected except by authority of 14 law; if a tax has been paid in excess of the tax specified, the same has to be refunded; in Tata Chemicals 363 ITR 658 (SC), the Apex Court reasoned out why State should pay interest for holding tax payers' money; a “tax refund” is a refund of taxes when the tax liability is less than the tax paid; when the said amount is refunded, it should carry interest as a matter of course, since it is a kind of recompense for the ‘unauthorized use or retention’ of mon…

Vardhman Textiles Ltd., Ludhiana vs. DCIT, R-1, Ludhiana

In the result, the appeals of the assessee in ITA

ITA 1264/CHANDI/2019[2002-03]Status: DisposedITAT Chandigarh30 Jul 2021AY 2002-03

For Appellant: S/Shri Subhash Aggarwal, Adv

Section 244A

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE: SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI R.L. NEGI, JUDICIAL MEMBER आयकर अपील सं./ ITA No.1264 /Chd/2019 "नधा"रण वष" / Assessment Year : 2002-03 M/s Vardhman Textiles Ltd., The D.C.I.T. , बनाम (Formerly Known as M/s Range-I, Ludhiana. Mahavir Spinning Mills Ltd.), Vardhman Premises, Chandigarh Road, Luhiana. "थायी लेखा सं./PAN NO: AABCM4692E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No.1265 /Chd/2019 "नधा"रण वष" / Assessment Year : 2003-04 M/s Vardhman Textiles L…

Vardhman Textiles Ltd, Ludhiana vs. Pr.CIT-1, Ludhiana

In the result, the appeals of the assessee in ITA

ITA 103/CHANDI/2020[2002-03]Status: DisposedITAT Chandigarh30 Jul 2021AY 2002-03

For Appellant: S/Shri Subhash Aggarwal, Adv

Section 244A

Commissioner of Income Tax vs. M/S. Syndicate Bank

In the result, we do not find any merit in this appeal, the

ITA/582/2013HC Karnataka07 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 154Section 243(1)Section 244(1)Section 246ASection 260Section 260A

…arifies the decision of the Supreme Court in SANDVIK ASIA LTD. Reference has also been made to Circular No.549 dated 31.10.1989 and reliance has been placed on 10 decision of the Supreme Court in ‘UNION OF INDIA VS. TATA CHEMICALS LTD.’, (2014) 363 ITR 658 (SC). 5. By way of rejoinder, the learned counsel for the revenue submitted that sub-section 244-A of the Act was inserted with effect from 1.4.1989, whereas, in the instant appeal, the assessment pertains to the assessment years 1984-85 and 1987-88. Therefore, the decision relied upon by the counsel for the assessee in the case…

Oil and Natural Gas Corporation Ltd., Dehradun vs. DCIT, Dehradun

ITA 1434/DEL/2017[1991-92]Status: DisposedITAT Delhi28 Sept 2020AY 1991-92

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 1434/Del/2017 : Asstt. Year : 1991-92 Oil & Natural Gas Corporation Ltd., Vs Dcit, Deputy General Manager (F&A)-Ctd, Circle-1, Corporate Tax Division, Room No. Dehradun-248001 244, Old Secretariat Building, Tel Bhawan, Dehradun-248003 (Appellant) (Respondent) Pan No. Aaaco1598A Assessee By : Sh. Ajay Vohra, Sr. Adv. Revenue By : Ms. Pramita M. Biswas, Cit Dr Date Of Hearing: 23.06.2020 Date Of Pronouncement: 28.09.2020

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR

Section 140ASection 154Section 244ASection 244A(1)(b)

…n self-assessment tax has to be in terms of Section 244A(1)(b), i.e., from the date of payment of such amount up to the date on which refund is actually granted. 55……………………….. 56. Further, in this aspect, we are guided by the judgment of Tata Chemicals Ltd. 6 SCC 335 as to what the tax refund is. It was held that the tax refund is a refund of taxes when the tax liability is less than the taxes paid. The Hon’ble Apex Court has held that the assessee was entitled for payment of interest on the amount of taxes refunded pursuant to an order passed under the Act including the order passed in an appeal. In the case o…

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

…, there is no proviso attached to sub-Clause (b), the embargo of 10% is not applicable for calculation of interest for the refund arising out of payment of self-assessment tax. 56. Further, in this aspect, we are guided by the judgment of Tata Chemicals Ltd. 6 SCC 335 as to what the tax refund is. It was held that the tax refund is a refund of taxes when the tax liability is less than the taxes paid. The Hon’ble Apex Court has held that the assessee was entitled for payment of interest on the amount of taxes refunded pursuant to an order passed under the Act including the order passed in an appeal. In the case o…