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“Section 244(1)”

Section References (mined)Section 244Section 244(1)8 judgments

PURANMAL DELHIWALA,WADALA, MUMBAI vs. ITO WARD 23(2)(6), MUMBAI

In the result, the appeal is partly allowed

ITA 3785/MUM/2024[1993-94]Status: DisposedITAT Mumbai21 May 2025AY 1993-94
Section 143(3)Section 154Section 244(1)Section 244ASection 244A(1)Section 254

{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI

DCIT-14(1)(1), MUMBAI vs. INDIAN OIL CORPORATION LTD, MUMBAI

In the result, the appeal of the assessee is partly allowed and that of the revenue is dismissed

ITA 2752/MUM/2024[2009-10]Status: DisposedITAT Mumbai31 Dec 2024AY 2009-10

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriindian Oil Corporation V/S. Dcit-14(2)(1), Mumbai Ltd. बनाम Aaykar Bhavan, G-9, Ali Yavar Jung Marg, M.K.Road, Bandra (East), Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaci1681G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Dcit-14(2)(1), Mumbai V/S. Indian Oil Corporation Ltd. Aaykar Bhavan, बनाम G-9, Ali Yavar Jung Marg, M.K.Road, Bandra (East), Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaci1681G Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri. Niraj D. ShethFor Respondent: Shri Krishna Kumar
Section 115JSection 143(3)Section 244Section 244(1)(au)Section 244ASection 244A(1)(b)Section 250

erred in allowing the interest on excess payment of Self Assessment Tax without considering the fact that the provisions of section 244(1)(au) was introduced from 01.06.2016 by Finance Act, 2016 and therefore assessee's case is not covered under the said clause as assessec's case pertains

INDIAN OIL CORPORATION LTD,MUMBAI vs. DCIT 14(2)(1), MUMBAI

In the result, the appeal of the assessee is partly allowed and that of the revenue is dismissed

ITA 2317/MUM/2024[2009-10]Status: DisposedITAT Mumbai31 Dec 2024AY 2009-10

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriindian Oil Corporation V/S. Dcit-14(2)(1), Mumbai Ltd. बनाम Aaykar Bhavan, G-9, Ali Yavar Jung Marg, M.K.Road, Bandra (East), Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaci1681G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Dcit-14(2)(1), Mumbai V/S. Indian Oil Corporation Ltd. Aaykar Bhavan, बनाम G-9, Ali Yavar Jung Marg, M.K.Road, Bandra (East), Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaci1681G Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri. Niraj D. ShethFor Respondent: Shri Krishna Kumar
Section 115JSection 143(3)Section 244Section 244(1)(au)Section 244ASection 244A(1)(b)Section 250

erred in allowing the interest on excess payment of Self Assessment Tax without considering the fact that the provisions of section 244(1)(au) was introduced from 01.06.2016 by Finance Act, 2016 and therefore assessee's case is not covered under the said clause as assessec's case pertains

SOUTHERN PETROCHEMICAL INDUSTRIES CORPORATION LTD.,CHENNAI vs. ITO, CHENNAI

The appeal stands partly allowed

ITA 209/CHNY/2023[2006-07]Status: DisposedITAT Chennai10 Jan 2024AY 2006-07

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.208/Chny/2023 (िनधा*रण वष* / Assessment Year: 2006-07) & 2.आयकरअपील सं./ Ita No.209/Chny/2023 (िनधा*रण वष* / Assessment Year: 2006-07) M/S. Southern Petrochemical Income Tax Officer बनाम Industries Corporation Limited Corporate Ward-3(1) 88, Spic House, Mount Road, Guindy, Chennai-600 034. / Vs. Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacs-4668-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Vijayaraghavan & Shri Saroj Kumar Parida (Advocates)-Ld. Ars " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) & Shri Ar V Sreenivasan (Addl. Cit)-Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 16-10-2023 घोषणाकीतारीख /Date Of Pronouncement : 10-01-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri R. Vijayaraghavan & Shri Saroj KumarFor Respondent: Shri Nilay Baran Som (CIT) &
Section 143(3)

आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह

SOUTHERN PETROCHEMICAL INDUSTRIES CORPORATION LTD.,CHENNAI vs. ITO, CHENNAI

The appeal stands partly allowed

ITA 208/CHNY/2023[2006-07]Status: DisposedITAT Chennai10 Jan 2024AY 2006-07

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.208/Chny/2023 (िनधा*रण वष* / Assessment Year: 2006-07) & 2.आयकरअपील सं./ Ita No.209/Chny/2023 (िनधा*रण वष* / Assessment Year: 2006-07) M/S. Southern Petrochemical Income Tax Officer बनाम Industries Corporation Limited Corporate Ward-3(1) 88, Spic House, Mount Road, Guindy, Chennai-600 034. / Vs. Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacs-4668-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Vijayaraghavan & Shri Saroj Kumar Parida (Advocates)-Ld. Ars " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) & Shri Ar V Sreenivasan (Addl. Cit)-Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 16-10-2023 घोषणाकीतारीख /Date Of Pronouncement : 10-01-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri R. Vijayaraghavan & Shri Saroj KumarFor Respondent: Shri Nilay Baran Som (CIT) &
Section 143(3)

आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह

UNION BANK OF INDIA,MUMBAI vs. DCIT, CIR-3(4), MUMBAI

In the result, all the three appeals of the assessee are allowed partly for statistical purpose

ITA 1438/MUM/2023[2009-10]Status: DisposedITAT Mumbai25 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () & Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S Union Bank Of India Deputy Commissioner Of Income Union Bank Bhavan, Tax, Circle- (Ltu)-2, 239, Vidhan Bhavan Marg, Vs. 29Th Floor, World Trade Centre, Nariman Point, Cuffe Parade, Mumbai- 400005 Mumbai- 400021 Pan No. Aaacu 0564 G Appellant Respondent

For Appellant: C NareshFor Respondent: Shri Ankush Kapoor, DR
Section 143(1)Section 147Section 234DSection 36(1)(viia)

deemed to be the period in respect of which the interest is to be calculated. The interest of the appellant comes under Section 244(1) and thus any fraction of a month is being ignored as per Rule 119A(a) of I.T Rules.” (emphasis supplied externally) 8.2 We have heard

UNION BANK OF INDIA,MUMBAI vs. DCIT, CIR-(LTU)-2, MUMBAI

In the result, all the three appeals of the assessee are allowed partly for statistical purpose

ITA 1437/MUM/2023[2009-10]Status: DisposedITAT Mumbai25 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () & Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S Union Bank Of India Deputy Commissioner Of Income Union Bank Bhavan, Tax, Circle- (Ltu)-2, 239, Vidhan Bhavan Marg, Vs. 29Th Floor, World Trade Centre, Nariman Point, Cuffe Parade, Mumbai- 400005 Mumbai- 400021 Pan No. Aaacu 0564 G Appellant Respondent

For Appellant: C NareshFor Respondent: Shri Ankush Kapoor, DR
Section 143(1)Section 147Section 234DSection 36(1)(viia)

deemed to be the period in respect of which the interest is to be calculated. The interest of the appellant comes under Section 244(1) and thus any fraction of a month is being ignored as per Rule 119A(a) of I.T Rules.” (emphasis supplied externally) 8.2 We have heard

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)

sums wrongfully retained.” 17. In Commissioner of Income Tax v. Sutlej Industries Ltd.(supra), the question of law related to interpretation of Section 244(1)(b) read with the explanation appended thereto. The issue was whether the said clause excludes payment of interest on refund of self-assessment tax. Relying