PIEM HOTELS LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(2), MUMBAI

In the result, appeal filed by the assessee is allowed in the above\nterms

section 244A(1) applies to refunds that arise \"in\nany other case\". As such, Clause (b) is of wide import and any\npayment which does not fall in clause (a), are covered under\nclause (b) like refund of excess tax payment made against\ndemand raised, refund of excess self-assessment tax paid,\nrefund of excess DDT paid, refund of TDS

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 6(1)(1), MAHARASHTRA

TDS credit. Some grounds were dismissed, some allowed, and some restored to the Assessing Officer for verification.", "result": "Partly Allowed", "sections": ["Section 250 of the Income-tax Act, 1961", "Section 143(1)", "Section 143(2)", "Section 142(1)", "Section 143(3)", "Section 144B", "Section 80G", "Section 36(1)(va)", "Section 40(a)(ia)", "Section 43B", "Section 234B", "Section 234C", "Section

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6(1)(1), MAHARASHTRA

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. Ita No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. Ita No. 6702/Mum/2025 (Assessment Year: 2022-23) & 4. Ita No. 6703/Mum/2025 (Assessment Year: 2023-24) Aditya Birla Sun Life Dcitcircle-6(1)(1), Amc Limited, Room No. 502, 5Th 17Th Floor, One World Vs. Floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K. Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O. Mumbai-400 013 Pan/Gir No. Aaacb6134D (Applicant) (Respondent) Assessee By Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026

1)(va) of the Act. Thus, Ground No. I raised by the assessee for A.Y. 2022– 23 is allowed. Ground No. II - Short grant of consequential interest under section 244A of the Act 81. This ground relates to the grievance of the assessee that the Assessing Officer has granted short interest under section 244A of the Act, and the assessee

DCIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

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

Bench: Shri Pawan Singh, Jm & Shri M.Balaganesh, Am

Section 244A? In the present case, as stated above, there are two components of the tax paid by the assessee for which the assessee was granted refund, namely TDS of Rs. 45,73,528 and tax paid after original assessment of Rs. 1

ECONOMIC LAWS PRACTICE,MUMBAI vs. CIT (A)59, MUMBAI

In the result, appeal of the assessee in ITA no

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

1. The Order of the learned Commissioner is contrary to law, facts and circumstances of the case; 2. The learned Commissioner has erred in law in concluding that interest on late payment of TDS under section 201(1A) of the Act is to be computed based on calendar months without having regard to the fact that the provisions of section

UTI MUTUAL FUND,MUMBAI vs. DCIT CENTRALISED PROCESSING CELL-TDS, TRACES, GHAZIABAD

In the result, appeal of the assessee in ITA no

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2295/Mum/2018 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Uti Mutual Fund, Dcit, Centralised Gn Block, Uti Tower, Processing Cell-Tds, Bandra Complex, Traces, V. Bandra (E), Aayakar Bhawan, Mumbai-400051 Sector-3, Vaishali, Ghaziabad, Up- 201010 स्थायी ऱेखा सं./ Pan: Aaatu1088L (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Krupa Gandhi Revenue By: Shri. Rajeev Gubgotra (Dr) सुनवाई की तारीख /Date Of Hearing : 13.06.2019 घोषणा की तारीख /Date Of Pronouncement : 01.07.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being

TDS default has been laid out. 2.7 The decision rendered in the case of CIT vs Arvind Mills Limited (supra) was in the context of section 244A and not in the context of 201(1A) of the Act which applies to the case under consideration. It deserves consideration that section 244A(1

KOTAK MAHINDRA BANK LIMITED,MUMBAI vs. DCIT 2 3 1, MUMBAI

In the result, all the grounds of appeal of assessee is allowed

Bench: Shri Pawan Singh& Smt.Renu Jauhri

244A of the Act. 3. The CIT(A) failed to appreciate that once excess advance tax and TDS are adjusted with tax liability arising out of order passed u/s 143(1) or 143(3), it loses the character of advance tax and TDS and becomes tax paid on regular assessment and thus, the proviso to section

KOTAK MAHINDRA BANK LIMITED,MUMBAI vs. DCIT 2(3)(1), MUMBAI

In the result, all the grounds of appeal of assessee is allowed

Bench: Shri Pawan Singh& Smt.Renu Jauhri

244A of the Act. 3. The CIT(A) failed to appreciate that once excess advance tax and TDS are adjusted with tax liability arising out of order passed u/s 143(1) or 143(3), it loses the character of advance tax and TDS and becomes tax paid on regular assessment and thus, the proviso to section

KOTAK MAHINDRA BANK LIMITED,MUMBAI vs. DCIT 2(3)(1), MUMBAI

In the result, all the grounds of appeal of assessee is allowed

Bench: Shri Pawan Singh& Smt.Renu Jauhri

244A of the Act. 3. The CIT(A) failed to appreciate that once excess advance tax and TDS are adjusted with tax liability arising out of order passed u/s 143(1) or 143(3), it loses the character of advance tax and TDS and becomes tax paid on regular assessment and thus, the proviso to section

KOTAK MAHINDRA BANK LIMITED,MUMBAI vs. DCIT 2(3)(1), MUMBAI

In the result, all the grounds of appeal of assessee is allowed

Bench: Shri Pawan Singh& Smt.Renu Jauhri

244A of the Act. 3. The CIT(A) failed to appreciate that once excess advance tax and TDS are adjusted with tax liability arising out of order passed u/s 143(1) or 143(3), it loses the character of advance tax and TDS and becomes tax paid on regular assessment and thus, the proviso to section

KOTAK MAHINDRA BANK LIMITED,MUMBAI vs. DCIT 2(3)(1), MUMBAI

In the result, all the grounds of appeal of assessee is allowed

Bench: Shri Pawan Singh& Smt.Renu Jauhri

244A of the Act. 3. The CIT(A) failed to appreciate that once excess advance tax and TDS are adjusted with tax liability arising out of order passed u/s 143(1) or 143(3), it loses the character of advance tax and TDS and becomes tax paid on regular assessment and thus, the proviso to section

KOTAK MAHINDRA BANK LIMITED,MUMBAI vs. DCIT 2(3)(1), MUMBAI

In the result, all the grounds of appeal of assessee is allowed

Bench: Shri Pawan Singh& Smt.Renu Jauhri

244A of the Act. 3. The CIT(A) failed to appreciate that once excess advance tax and TDS are adjusted with tax liability arising out of order passed u/s 143(1) or 143(3), it loses the character of advance tax and TDS and becomes tax paid on regular assessment and thus, the proviso to section

RAYMOND LTD,MUMBAI vs. DCIT RG 2(3), MUMBAI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 8641 & 8642/Mum/2011 (A.Ys. 1999-2000 & 2000-01) Raymond Limited, Vs. The Dcit-2(3) New Hind House, Aayakar Bhavan, Narottam Morarjee Marg, M.K. Road, Ballard Estate, Mumbai – 400 020 Mumbai – 400 001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaacr4896A Assessee .. Revenue

section 244A(1)(b) of the Income Tax Act, 1961 (the Act) on self-assessment tax paid, by relying on the orders of the Commissioner of Income-tax (Appeals) -6, Mumbai dated 30/09/2011 for assessment years 1994-95, 1995-96 and 1998-99, on the ground that even though the advance tax and TDS

RAYMOND LTD,MUMBAI vs. DCIT RG 2(3), MUMBAI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 8641 & 8642/Mum/2011 (A.Ys. 1999-2000 & 2000-01) Raymond Limited, Vs. The Dcit-2(3) New Hind House, Aayakar Bhavan, Narottam Morarjee Marg, M.K. Road, Ballard Estate, Mumbai – 400 020 Mumbai – 400 001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaacr4896A Assessee .. Revenue

section 244A(1)(b) of the Income Tax Act, 1961 (the Act) on self-assessment tax paid, by relying on the orders of the Commissioner of Income-tax (Appeals) -6, Mumbai dated 30/09/2011 for assessment years 1994-95, 1995-96 and 1998-99, on the ground that even though the advance tax and TDS

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1), MAHARASHTRA

TDS credit, DDT, and interest levies.", "result": "Partly Allowed", "sections": [ "Sec 250", "Sec 143(1)", "Sec 143(2)", "Sec 142(1)", "Sec 143(3)", "Sec 144B", "Sec 80G", "Sec 36(1)(va)", "Sec 40(a)(ia)", "Sec 43B", "Sec 234B", "Sec 234C", "Sec 270A", "Sec 115P", "Sec 111A", "Sec 112A", "Sec 199", "Rule 37BA", "Sec 234D", "Sec 244A

GRASIM INDUSTRIES LTD ( CORPORATE FINANCE DIVISION),MUMBAI vs. ADDL CIT RG 6(3), MUMBAI

Bench: the CIT(A). The CIT(A) partly allowed the appeal preferred by the Assessee vide order, dated 18/05/2009. 4. Not being satisfied with the relief granted by the Id. CIT(A), the Assessee has preferred appeal before this Tribunal. The Revenue has also filed cross-appeal challenging the relief granted by the Id. CIT(A).

244A(1) would be assessable in the year in which it is granted and not in the year in which proceedings under section 143(1)(a) attain finality. 16. The matter will now go to the regular Bench for decision on merits.” (Emphasis Supplied) 10.4. We note that the CIT(A) has decided the issue in the following manner

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6 (1)(1), MAHARASHTRA

sections": [ "250", "143(1)", "143(2)", "142(1)", "143(3)", "144B", "80G", "36(1)(va)", "40(a)(ia)", "43B", "234B", "234C", "270A", "115P", "111A", "112A", "234D", "244A", "199", "37(1)", "40(a)", "43B(f)" ], "issues": "The primary issues revolved around the allowability of various deductions, disallowances, credit for taxes, and levy of interest. Specific disputes concerned employee provident fund contributions

ACIT 2(2)(1), MUMBAI vs. ICICI PRUDENTIAL AMC LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Blea.C.I.T, Circle – 2(2)(1) V. M/S. Icici Prudential Amc Ltd., Room No. 545, 5Th Floor, 8Th Floor, Peninsula Tower, Aayakar Bhavan, M.K. Road, Peninsula Corporate Park, Mumbai-400 020 Lower Parel, Mumbai- 400 013 Pan: Aaaci 1000 K (Appellant) (Respondent) Assessee By : None Department By : Shri Abi Rama Kartikeyan

section 244A(1) of the Act covers interest on refund arising on account of tax paid by way of advance tax, TDS