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.

91

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 244ASection 143(3)Section 154Section 147Section 243Section 244Section 140A(1)Section 244(1A)
Read the full judgment

Issues it is cited on

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

Judgments citing Union of India v. Tata Chemicals Ltd.

DCIT Cir 2(2)(1), Mumbai vs. State Bank of Saurashtra, Mumbai

In the result, the appeal of Revenue is dismissed

ITA 5336/MUM/2015[1999-00]Status: DisposedITAT Mumbai20 Nov 2017AY 1999-00

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm

Section 143(3)Section 154Section 244ASection 88E

…ppeal before Tribunal. 4. Before us, the learned Counsel for the assessee stated that the issue is squarely covered in favour of assessee and against Revenue by the decision of Hon'ble Supreme Court in the case of Union of India Vs. Tata Chemicals Ltd. (2014) 363 ITR 658 (SC) and also by Delhi High court decision in the case of India Trade Promotion Organization vs. CIT (2014) 361 ITR 646 (Del.) and the same was followed by the Co-ordinate Bench decision in the case of Union Bank of India Vs. ACIT (2016) 72 taxmann.com 348 (Mumbai-Trib.) wherein it is held that while granting refund in pursuance to appeal effect…

S.R. Batliboi & Co. LLP, Kolkata vs. DCIT, Circle - 22, Kolkata

In the result, for statistical purpose, the appeal of assessee is 11

ITA 264/KOL/2016[2006-07]Status: DisposedITAT Kolkata08 Nov 2017AY 2006-07

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2006-07 S.R Batliboi & Commission. Llp Dy. Commissioner बनाम / (A Limited Liability Partnership With Of Income Tax, V/S. Llp Identity No. Aab-4294) Circle-22, Kolkata Successor To S.R. Batliboi & Commission. A Partnership Firm Effective 1St April 2013) 22, Camac Street, Kokata-16 [Pan No.Achfs 9180 N] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Debobrate Ghosh, Fca अपीलाथ" क" ओर से/By Appellant Shri Arindama Bhattacharjee, Dr ""यथ" क" ओर से/By Respondent 04-10-2017 सुनवाई क" तार"ख/Date Of Hearing 08 -11-2017 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-6, Kolkata Dated 31.12.2015. Assessment Was Framed By Acit, Circle-54, Kolkata U/S 154 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 06.08.2013 For Assessment Year 2006-07. The Grounds Raised By The Assessee Per Its Appeal Are As Under:- “1. The Learned Commission Of Income Tax (Appeals)-6 [“Cit(A)” For Short]Has Erred On Facts & In Law In Treating The Sum Of Rs.3,20,046 Granted As Interest U/S/. 244A & Included In The Amount Refunded On 28-7-2011 As Refund Out Of Taxes Paid; 2. The Learned Cit(A) Has Erred On Facts & In La In Not Directing The Learned Ao To Compute Interest Allowable Under Section 244A In Accordance With The Express

Section 154Section 244ASection 244A(3)Section 251

…Co. Ltd. Vs. CBDT ()(2016) 387 ITR 674 (Bom) after taking note of the decision of Hon'ble Supreme Court in CIT vs. Gujarat Fluoro Chemicals (2013) 358 ITR 291 (SC) and CIT vs. H.E.G. Ltd. (2010) 324 ITR 331 (SC), Union of India vs. Tata Chemicals Ltd. (2014) 363 ITR 658 (SC) and other cases, has observed as under:- ‘19. It could thus clearly be seen that the Hon'ble apex court in unequivocal term held that the expression “other proceedings under the Act” used in section 240 of the Act is wide enough to include any order passed in proceedings other than the appeals under the Act. Their Lordships further hold that…

DCIT Cir 2(1)(1), Mumbai vs. State Bank of Saurashtra, Mumbai

In the result, the appeal of Revenue is dismissed

ITA 99/MUM/2016[2008-09]Status: DisposedITAT Mumbai27 Oct 2017AY 2008-09

Bench: Sri P.K. Bansal, Vp & Sri Mahavir Singh, Jm The Deputy Commissioner State Bank Of Saurashtra Of Income Tax, Circle- (Now Merged With Sbi) 2(2)(1), Mumbai Financial Reporting & Office Of The Dcit-2(2)(1) Taxation Department 3 Rd Vs. Floor, Corporate Centre, State Bank Bhavan Madam Cama Road, Nariman Point, Mumbai-400 021 Appellant .. Respondent Pan No.Aaccs9880R

For Appellant: C Naresh, ARFor Respondent: MN Swamy, DR
Section 143(3)Section 154Section 244ASection 88E

…peal before Tribunal. 4. Before us, the learned Counsel for the assessee stated that the issue is squarely covered in favour of assessee and against Revenue by the decision of Hon’ble Supreme Court in the case of Union of India Vs. Tata Chemicals Ltd. (2014) 363 ITR 658 (SC) and also by Delhi High court decision in the case of India Trade Promotion Organization vs. CIT (2014) 361 ITR 646 (Del.) and the same was followed by the Co-ordinate Bench decision in the case of Union Bank of India Vs. ACIT (2016) 72 taxmann.com 348 (Mumbai-Trib.) wherein it is held that while granting refund in pursuance to appeal effect…

DCIT Cen Cir 1(2), Mumbai vs. Cipla Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 3090/MUM/2015[2010-11]Status: DisposedITAT Mumbai29 Mar 2017AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 Dcit, M/S. Cipla Ltd. Central Circle-1(2), 289, Bellasis Road, बनाम/ Room No.906, Pratishtha Mumbai Central, Vs. Bhavan, 10Th Floor, Old Mumbai-400008 C.G.O. Building Annexe, Mumbai-400020 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. Aaacc1450B

Section 140ASection 143(3)Section 156Section 244ASection 244A(1)Section 244A(1)(b)Section 264

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, डी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2010-11 DCIT, M/s. Cipla Ltd. Central Circle-1(2), 289, Bellasis Road, बनाम/ Room No.906, Pratishtha Mumbai Central, Vs. Bhavan, 10th Floor, Old Mumbai-400008 C.G.O. Building Annexe, Mumbai-400020 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. AAACC1450B "नधा"रती क" ओर से / Assessee by Shri V. Mohan राज"व क" ओर से / Revenue by Shri Pur…

Quality Vmg Bus Depot Project, Mumbai vs. DCIT (TDS) 2(2)

In the result, assessee’s appeal is partly allowed

ITA 4193/MUM/2014[2005-06]Status: DisposedITAT Mumbai16 Sept 2016AY 2005-06

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri K.B. DesaiFor Respondent: Shri Satya Pal Kumar
Section 154Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.4193/Mum./2014 (Assessment Year : 2005–06) M/s. Quality VMG Bus Depot Project G–7, Mall 864 (Pt.) J.P. Road Seven Bungalows, Andheri (W) ……………. Appellant Mumbai 400 053 PAN – AAAAQ0055A v/s Dy. Commissioner of Income Tax (TDS) ……………. Respondent Circle–2(2), Mumbai Assessee by : Shri K.B. Desai Revenue by : Shri Satya Pal Kumar Date of Hearing – 22.08.2016 Date of Order – 16.09.2016 O R D E R PER SAKTIJIT DEY, J.M. Instant appeal by the assessee is directed agains…

Union Bank of India, Mumbai vs. ACIT Ltu, Mumbai

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

ITA 7589/MUM/2014[2008-09]Status: DisposedITAT Mumbai11 Aug 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2008-09 Union Bank Of India, Acit Ltu, Central Accounts 29Th Floor, World बनाम/ Department, Vi Floor, 239 Trade Centre, Cuff Vs. Vidhan Bhavan Marg, Parade Nariman Point Mumbai -400 021 Mumbai-400005 (Revenue) (Respondent ) P.A. No.Aaacu0564G Assessee By Shri C. Naresh (Ar) Revenue By Shri G.M. Doss (Dr)

Section 140ASection 143(3)Section 244A

…sessee’s own case as well as judgment of Hon’ble High Court in the case of India Trade Promotion Organisation (supra). 3.9. Before parting with, we are reminded of a recent judgment of Hon’ble Supreme Court in the case of Union of India v. Tata Chemicals Ltd. 363 ITR 658 (SC) wherein Hon’ble Supreme Court has discussed at length about moral and legal obligation of the department to refund the amount of tax collected from the tax payers which was more than the amount actually due as per law, along with interest. Some of the useful observations are reproduced hereunder for the sake of better clarity in deciding the…

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

…rt Judgment delivered on, 26.02.2014 clearly spelt out that interest needs to be paid on refund. Interest on refund is a substantive right of the assessee and statutory obligations of state. The Apex court in the case of Union of India vs. Tata Chemicals Ltd (363 ITR 658) held that an assessee is entitled to payment of interest for money remaining with the Govt. which would be refunded. 3 Rajashekhar Swaminathan The various courts & the CBDT Circular clearly says that soon after order is passed the refund should be granted within a reasonable period, and in the case of delay the assessee should be compensated wi…

Nalwa Sons Investments Ltd., Hisar vs. ACIT, New Delhi

In the result, the appeal stands allowed

ITA 2459/DEL/2013[2003-04]Status: DisposedITAT Delhi29 Mar 2016AY 2003-04

Bench: Sh. G.D. Agrawal, Hon’Ble & Smt. Beena A Pillai, Jm

For Appellant: Sh. K.V.S.R. Krishna, CAFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 115ASection 115JSection 143Section 154Section 244A

…. 2009 being the interim period during which the assessee was pursuing the rectification application under section 154 of the act. 3.2 At this juncture we referred to the judgement of Hon’ble Supreme Court in the case of UOI Vs. TATA chemicals Ltd reported in 363 ITR 658, wherein the Hon’ble Supreme Court has held as under: “The language of section 244A of the income tax act, 1961, is precise, clear and unambiguous. Subsection (1) of section 244A speaks of interest on refund of amounts due to an assessee under the act. The assessee is entitled to refund with interest thereon as calculated in accordance with claus…

M/S Itc Limited, Kolkata vs. CIT, Kolkata-III, Kolkata

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

ITA 684/KOL/2014[2008-2009]Status: DisposedITAT Kolkata03 Feb 2016AY 2008-2009

Bench: Shri N.V.Vasusdevan & Shri Waseem Ahmedassessment Year :2009-10 Assessment Year: 2008-09 Assessment Year: 2007-08

Section 143(3)Section 244ASection 263Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri N.V.Vasusdevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2009-10 Assessment Year: 2008-09 Assessment Year: 2007-08 ITC Limited V/s. Commissioner of Income 37, J L.Nehru Road, Tax, Kolkata-3, P-7 Kolkata-700 071 Chowringhee Square, [PAN No.AAACI 5950 L] Kolkata – 700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent आवेदक/ क" ओर से/By Assessee Shri J.P.Khaitan, Sr. Advocate & Shri Bikash Chandra, Advocate None राज"व क" ओर से/By Respondent 15-12-2015 सुनवाई क" तार"ख/Date of Hearing 03-02-2016 घोषणा क" तार"ख/D…

I.T.C Limited, Kolkata vs. C.I.T Kol - III, Kolkata

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

ITA 1027/KOL/2013[2007-08]Status: DisposedITAT Kolkata03 Feb 2016AY 2007-08

Bench: Shri N.V.Vasusdevan & Shri Waseem Ahmedassessment Year :2009-10 Assessment Year: 2008-09 Assessment Year: 2007-08

Section 143(3)Section 244ASection 263Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri N.V.Vasusdevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2009-10 Assessment Year: 2008-09 Assessment Year: 2007-08 ITC Limited V/s. Commissioner of Income 37, J L.Nehru Road, Tax, Kolkata-3, P-7 Kolkata-700 071 Chowringhee Square, [PAN No.AAACI 5950 L] Kolkata – 700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent आवेदक/ क" ओर से/By Assessee Shri J.P.Khaitan, Sr. Advocate & Shri Bikash Chandra, Advocate None राज"व क" ओर से/By Respondent 15-12-2015 सुनवाई क" तार"ख/Date of Hearing 03-02-2016 घोषणा क" तार"ख/D…

CIT vs. Engineers India Ltd

In the result, the appeal is

ITA - 300 / 2012HC Delhi26 Feb 2015
Section 10(33)Section 140ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 199Section 244ASection 244A(1)(a)

…ITA 300/2012 Page 1 of 21 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: February 10, 2015 Pronounced on: February 26, 2015 + ITA 300/2012 CIT ..... Appellant Through Mr. N P Sahni, sr. standing counsel with Mr. Nitin Gulati and Mr. Judy James, Advs. Versus ENGINEERS INDIA LTD ..... Respondent Through Ms. Sonu Bhatnagar, Adv. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.…