Section 244 of the Income Tax Act

The decision most relied on for Section 244 is Union of India v. Tata Chemicals Ltd. (363 ITR 658), cited in 91 of the 34 judgments on BharatTax that turn on this section.

Leading authorities on Section 244

Union of India v. Tata Chemicals Ltd.
363 ITR 658 · 2014 · Supreme Court
91
citing judgments

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.

CIT v. Gujarat Fluoro Chemicals
358 ITR 291 · 2013 · Supreme Court
72
citing judgments

An assessee is not entitled to interest on interest under section 244A of the Income-tax Act, particularly regarding interest granted on a refund.

CIT v. HEG Ltd.
324 ITR 331 · 2010 · Supreme Court
63
citing judgments

Under Section 244A, the "amount due" for a refund includes both the principal tax and the interest accrued thereon up to the date the refund is granted. If the revenue fails to pay the full amount of refund, it is liable to pay further interest on the outstanding balance of this total refund, which does not constitute "interest on interest".

Sandvik Asia Ltd. v. CIT
280 ITR 331 · 2006 · High Court
15
citing judgments

The High Court held that a CBDT circular, if beneficial to the assessee and not withdrawn, is binding on the Assessing Officer and other revenue authorities. This reiterates the principle that such circulars have statutory force and must be followed.

Judgments on Section 244

The Federal Bank Ltd, Kochi vs. ACIT, Kochi

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

ITA 533/COCH/2023[2020-21]Status: DisposedITAT Cochin25 Jun 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

The Federal Bank Ltd, Kochi vs. ACIT, Kochi

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

ITA 532/COCH/2023[2010-11]Status: DisposedITAT Cochin25 Jun 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

The Federal Bank Ltd, Kochi vs. ACIT, Kochi

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

ITA 531/COCH/2023[2007-08]Status: DisposedITAT Cochin25 Jun 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

The Federal Bank Ltd, Kochi vs. ACIT, Kochi

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

ITA 530/COCH/2023[2001-02]Status: DisposedITAT Cochin25 Jun 2025AY 2001-02

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

The Federal Bank Ltd., Kochi vs. ACIT, Kochi

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

ITA 529/COCH/2023[2000-01]Status: DisposedITAT Cochin25 Jun 2025AY 2000-01

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

Deputy Commissioner of Income Tax, Circle-1, Bareilly vs. Ms Varuna Warehousing Private Limited, Bareilly

In the result, the appeal of the Revenue stands dismissed

ITA 276/LKW/2024[2020-21]Status: DisposedITAT Lucknow20 Feb 2025AY 2020-21

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2020-21 Dcit, Circle-1 M/S Varuna V. Aaykar Bhavan, Kamla Nehru Warehousing Pvt Ltd Marg, Rampur Garden, Civil Shyam Ganj, Near Amar Lines, Uttar Pradesh-243001. Ujala Press, Uttar Pradesh-243005. Pan: Aaecc5529M (Appellant) (Respondent) C. O. No. 23/Lkw/2024 (In Arising Out Of Ita. No. 276/Lkw/2024) Assessment Year: 2020-21 M/S Varuna Warehousing Pvt Dcit, Circle-1 V. Ltd Aaykar Bhavan, Kamla Shyam Ganj, Near Amar Ujala Nehru Marg, Rampur Press, Uttar Pradesh-243005. Garden, Civil Lines, Uttar Pradesh-243001. Pan: Aaecc5529M (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 11 02 2025 Date Of Pronouncement: 20 02 2025 O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 119(2)(b)Section 154Section 244

Niyatiben Alpesh Parikh, Ahmedabad vs. The Dy.CIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 444/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad07 Jun 2024AY 2021-22

Bench: The Cit(A) Which Was Decided Vide The Impugned Order. The Ld. Jcit(A) Held That The Appeal Of The Assessee Was Not Maintainable U/S. 246 Of The Act. Now The Assessee Is In Appeal Before Us.

For Appellant: Shri Jyotish M. Shah, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R
Section 143(1)Section 237Section 245Section 246Section 250

The Raddi Sahakar Bank Niyamit vs. Additional/Assistant Commissioner of Income Tax

The appeal is disposed off

WA/100416/2022HC Karnataka24 Nov 2022

Bench: S.SUNIL DUTT YADAV,UMESH M ADIGA

Section 4

The Raddi Sahakar Bank Niyamit vs. Additional/Assistnat Commissioner Ofm Income Tax

WP/103096/2022HC Karnataka02 Sept 2022

Bench: The Hon'Ble Mr Justice M.I.Arun

Section 244Section 36(1)(vii)Section 36(1)(viia)

Commissioner of Income Tax vs. M/S. Syndicate Bank

In the result, we do not find any merit in this appeal, the

ITA/582/2013HC Karnataka07 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 154Section 243(1)Section 244(1)Section 246ASection 260Section 260A

The ACIT, Circle - 1, Rajahmundry vs. The Andhra Pradesh Paper Mills Ltd., Hyderabad

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 6/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

The ACIT, Circle - 1, Rajahmundry vs. The Andhra Pradesh Paper Mills Ltd., Hyderabad

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 5/VIZ/2014[2008-09]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

The ACIT, Circle - 1, Rajahmundry vs. The Andhra Pradesh Paper Mills Ltd., Hyderabad

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 4/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2007-08

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

Bansila Mohanlal Malani Rep.by L/R Smt. Aruna Malani, Hyderabad vs. Income Tax Officer, Ward-10(1), Hyderabad

In the result, appeals of the assessee for both the AYs are treated as allowed for statistical purposes

ITA 1280/HYD/2018[1994-95]Status: DisposedITAT Hyderabad23 Oct 2019AY 1994-95

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Respondent: Sh. Chilaka Rajeswara Reddy, D.R
Section 132(4)Section 154Section 220(2)Section 234A

Bansila Mohanlal Malani Rep. by L/R Smt. Aruna Malani, Hyderabad vs. Income Tax Officer, Ward-10(1), Hyderabad

In the result, appeals of the assessee for both the AYs are treated as allowed for statistical purposes

ITA 1279/HYD/2018[1993-94]Status: DisposedITAT Hyderabad23 Oct 2019AY 1993-94

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Respondent: Sh. Chilaka Rajeswara Reddy, D.R
Section 132(4)Section 154Section 220(2)Section 234A

Shri Anup Kumar Mitra, Kolkata vs. ITO, WD-41(1), Kolkata

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 669/KOL/2016[1990-91]Status: DisposedITAT Kolkata04 Jul 2018AY 1990-91

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 664 To 669/Kol/2016 Assessment Years : 1985-86, 1987-88 & 1990-91. Shri Anup Kumar Mitra . -Vs- Ito, Ward-41(1), Kolkata [Pan: Aeypm 4956 P ] (Appellant) (Respondent)

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri A.Bhattacharya, Addl. CIT
Section 154Section 214

Shri Anup Kumar Mitra, Kolkata vs. ITO, WD-41(1), Kolkata

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 668/KOL/2016[1990-91]Status: DisposedITAT Kolkata04 Jul 2018AY 1990-91

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 664 To 669/Kol/2016 Assessment Years : 1985-86, 1987-88 & 1990-91. Shri Anup Kumar Mitra . -Vs- Ito, Ward-41(1), Kolkata [Pan: Aeypm 4956 P ] (Appellant) (Respondent)

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri A.Bhattacharya, Addl. CIT
Section 154Section 214

Shri Anup Kumar Mitra, Kolkata vs. ITO, WD-41(1), Kolkata

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 667/KOL/2016[1987-88]Status: DisposedITAT Kolkata04 Jul 2018AY 1987-88

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 664 To 669/Kol/2016 Assessment Years : 1985-86, 1987-88 & 1990-91. Shri Anup Kumar Mitra . -Vs- Ito, Ward-41(1), Kolkata [Pan: Aeypm 4956 P ] (Appellant) (Respondent)

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri A.Bhattacharya, Addl. CIT
Section 154Section 214

Shri Anup Kumar Mitra, Kolkata vs. ITO, WD-41(1), Kolkata

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 666/KOL/2016[1987-88]Status: DisposedITAT Kolkata04 Jul 2018AY 1987-88

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 664 To 669/Kol/2016 Assessment Years : 1985-86, 1987-88 & 1990-91. Shri Anup Kumar Mitra . -Vs- Ito, Ward-41(1), Kolkata [Pan: Aeypm 4956 P ] (Appellant) (Respondent)

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri A.Bhattacharya, Addl. CIT
Section 154Section 214

Shri Anup Kumar Mitra, Kolkata vs. ITO, WD-41(1), Kolkata

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 665/KOL/2016[1987-88]Status: DisposedITAT Kolkata04 Jul 2018AY 1987-88

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 664 To 669/Kol/2016 Assessment Years : 1985-86, 1987-88 & 1990-91. Shri Anup Kumar Mitra . -Vs- Ito, Ward-41(1), Kolkata [Pan: Aeypm 4956 P ] (Appellant) (Respondent)

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri A.Bhattacharya, Addl. CIT
Section 154Section 214