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“Section 244(1)(b)”

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

The decision most relied on for Section 244(1)(b) is Radhasoami Satsang v. CIT (244 ITR 734), cited in 168 judgments on BharatTax.

Leading authorities on Section 244(1)(b)

Radhasoami Satsang v. CIT
244 ITR 734 · 2000 · High Court
168
citing judgments

The Revenue is bound by the rule of consistency and cannot adopt a divergent position in a subsequent assessment year unless there is a change in facts or law.

Judgments citing Section 244(1)(b)

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