“delay in granting refund”

Puranmal Delhiwala, Wadala, Mumbai vs. ITO Ward 23(2)(6), Mumbai

In the result, the appeal is partly allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

attention to the provisions of sub-section (1A) of section 244A of the Act, in terms of which, when there is a delay in granting refund due to the assessee as a result of delay in passing an order giving effect to the appellate order or revisional order, the assessee ... section 244A are inserted by the Finance Act, 2016 as a remedial measure to compensate the assessee in cases where there are delays in granting refunds due on account of delay in passing order giving effect to appellate or revisional orders. Applying the ratio laid down by the coordinate bench

Tata Sons Private Limited, Mumbai vs. Deputy Commissioner of Income Tax - 2(3)(1), Mumbai

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

attention to the provisions of sub-section (1A) of section 244A of the Act, in terms of which, when there is a delay in granting refund due to the assessee as a result of delay in passing an order giving effect to the appellate order or revisional order, the assessee ... section 244A are inserted by the Finance Act, 2016 as a remedial measure to compensate the assessee in cases where there are delays in granting refunds due on account of delay in passing order giving effect to appellate or revisional orders. Applying the ratio laid down by the coordinate bench

Tata Sons Private Limited, Mumbai vs. Deputy Commissioner of Income Tax - 2(3)(1), Mumbai

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

attention to the provisions of sub-section (1A) of section 244A of the Act, in terms of which, when there is a delay in granting refund due to the assessee as a result of delay in passing an order giving effect to the appellate order or revisional order, the assessee ... section 244A are inserted by the Finance Act, 2016 as a remedial measure to compensate the assessee in cases where there are delays in granting refunds due on account of delay in passing order giving effect to appellate or revisional orders. Applying the ratio laid down by the coordinate bench

Tata Sons Private Limited, Mumbai vs. Assistant Commissioner of Income Tax 2(3)(1), Income Tax

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary]

attention to the provisions of sub-section (1A) of section 244A of the Act, in terms of which, when there is a delay in granting refund due to the assessee as a result of delay in passing an order giving effect to the appellate order or revisional order, the assessee

Tata Sons Private Limited, Mumbai vs. Joint Commissioner of Income Tax (OSD) 2(3)(1), Income Tax

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary]

attention to the provisions of sub-section (1A) of section 244A of the Act, in terms of which, when there is a delay in granting refund due to the assessee as a result of delay in passing an order giving effect to the appellate order or revisional order, the assessee

Tata Sons Private Limited, Mumbai vs. Assistant Commissioner of Income Tax 2(3)(1), Income Tax

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary]

attention to the provisions of sub-section (1A) of section 244A of the Act, in terms of which, when there is a delay in granting refund due to the assessee as a result of delay in passing an order giving effect to the appellate order or revisional order, the assessee

Tata Sons Private Limited, Mumbai vs. Joint Commissioner of Income Tax OSD 2(3)(1), Income Tax

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary]

attention to the provisions of sub-section (1A) of section 244A of the Act, in terms of which, when there is a delay in granting refund due to the assessee as a result of delay in passing an order giving effect to the appellate order or revisional order, the assessee

Tata Sons Private Limited, Mumbai vs. Joint Commissioner of Income Tax OSD 2(3)(1), Income Tax

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary]

attention to the provisions of sub-section (1A) of section 244A of the Act, in terms of which, when there is a delay in granting refund due to the assessee as a result of delay in passing an order giving effect to the appellate order or revisional order, the assessee

Tata Sons Private Limited, Mumbai vs. Deputy Commissioner of Income Tax-2(3)(1), Mumbai

The appeal of the assessee is partly allowed

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

attention to the provisions of sub-section (1A) of section 244A of the Act, in terms of which, when there is a delay in granting refund due to the assessee as a result of delay in passing an order giving effect to the appellate order or revisional order, the assessee ... section 244A are inserted by the Finance Act, 2016 as a remedial measure to compensate the assessee in cases where there are delays in granting refunds due on account of delay in passing order giving effect to appellate or revisional orders. Applying the ratio laid down by the coordinate bench

Everest Industries Ltd., Noida vs. Dy CIT Circle- 1, Thane

In the results, appeal filed by assessee is allowed

Bench: Shri Vikas Awasthy & Shri Gagan Goyalm/S Everest Industries Ltd. 2303, Fairfield-A, Majhiwada Bridge, Thane (West)-400601 Pan: Aaace7550N ...... Appellant Vs. Dcit, Circle-1 Ashar I.T. Park, 6Th Floor, B-Wing, 16-Z, Wagle Industrial Estate, Thane (West)-400604. ..... Respondent

after referred to as 'Ld. CIT (Appeals)'was not justified & grossly erred in not granting the interest u/s 244A (1A) due to delay in granting refund to appellant and necessary direction may be given to AO to grant interest u/s 244A (1A). 2. That the appellant craves leave