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The High Court held that a CBDT circular, if beneficial to the assessee and not withdrawn, is binding on the Assessing Officer and other revenue authorities.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

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 664/KOL/2016[1985-86]Status: DisposedITAT Kolkata04 Jul 2018AY 1985-86

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

Rashtriya Chemical Fetilizers Ltd, Mumbai vs. Asst CIT Large Tax Payer Unit, Mumbai

ITA 2239/MUM/2013[1998-99]Status: DisposedITAT Mumbai11 May 2018AY 1998-99
For Appellant: Shri S.E. Dastur and Shri Niraj ShethFor Respondent: Shri R.P. Meena -CIT-DR
Section 140ASection 143Section 234BSection 234B(1)Section 234B(2)

Sh. Gautam R Chadha, New Delhi vs. ACIT, New Delhi

ITA 5454/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Shri B.P. Jain & Shri Kuldip Singh

For Appellant: Shri Ashok Sikka, AdvocateFor Respondent: Shri Arun Kumar Yadav, Senior DR
Section 154Section 220(2)Section 234BSection 244Section 260A

Sh. Gautam R Chadha, New Delhi vs. ACIT, New Delhi

ITA 5453/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Shri B.P. Jain & Shri Kuldip Singh

For Appellant: Shri Ashok Sikka, AdvocateFor Respondent: Shri Arun Kumar Yadav, Senior DR
Section 154Section 220(2)Section 234BSection 244Section 260A

Sh. Gautam R Chadha, New Delhi vs. ACIT, New Delhi

ITA 5449/DEL/2014[2003-04]Status: DisposedITAT Delhi18 Sept 2017AY 2003-04

Bench: Shri B.P. Jain & Shri Kuldip Singh

For Appellant: Shri Ashok Sikka, AdvocateFor Respondent: Shri Arun Kumar Yadav, Senior DR
Section 154Section 220(2)Section 234BSection 244Section 260A

Sh. Gautam R Chadha, New Delhi vs. ACIT, New Delhi

ITA 5448/DEL/2014[2003-04]Status: DisposedITAT Delhi18 Sept 2017AY 2003-04

Bench: Shri B.P. Jain & Shri Kuldip Singh

For Appellant: Shri Ashok Sikka, AdvocateFor Respondent: Shri Arun Kumar Yadav, Senior DR
Section 154Section 220(2)Section 234BSection 244Section 260A

Aristo Pharmaceuticals P.Ltd, Mumbai vs. Addl CIT 2(1), Mumbai

ITA 6789/MUM/2012[2005-06]Status: DisposedITAT Mumbai19 Apr 2017AY 2005-06

Bench: S/Sh.Jogindersingh & Rajendra4आयकर अपील सं./I.T.A./6789/Mum/2012,िनधा"रण वष" /Assessment Year: 2005-06 M/S. Aristo Pharmaceuticals Pvt.Ltd. Addl.Cit-Range 2(1) Mercantile Chambers, Aaykar Bhavan,Mumbai-20 12 J N Heredia Marg,Bellard Estate Vs. Mumbai-400001 Pan:Aaaca4495N (अपीलाथ" /Appellant) ( !यथ" / Respondent) Revenue By:Sh.Rajesh Kumar Yadav Assessee By:Sh.Ajit Kumar Rastogi सुनवाई क" तारीख / Date Of Hearing: 19.04.2017 घोषणा क" तारीख / Date Of Pronouncement: 19.04.2017 आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य सद"य राजे"" राजे"" केकेकेके अनुसार अनुसार Per Rajendra, Am- लेखा लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Order Dated 23/08/2012,Of The Cit (A)-4,Mumbai, The Assessee Has Filed The Present Appeal.Assessee-Company,Engaged In The Business Of Manufacturing & Sale Of Pharmaceutical Products Is,Filed Its Return Of Income On 31/10/2005, Declaring Income Of Rs. 81. 16 Crores.The Assessing Officer(Ao)Completed The Assessment, U/S. 143 (3) Of The Act,On 29/ 12/ 2007,Determining Its Income At Rs. 84.50 Crores.

For Appellant: Sh.Ajit kumar RastogiFor Respondent: Sh.Rajesh Kumar Yadav
Section 143Section 143(1)Section 143(3)Section 154Section 244Section 244(1)(a)Section 250Section 254(1)Section 3

State Bank of India, Mumbai vs. DCIT 2(2), Mumbai

In the result, appeals of the assessee are allowed in part, in terms indicated hereinabove

ITA 1616/MUM/2014[1988-89]Status: DisposedITAT Mumbai14 Dec 2016AY 1988-89

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.1613 To 1616/Mum/2014 (नििाारण वषा / Assessment Years : 1984-85 To 1988-89) State Bank Of India, Vs. Dcit-2(2), Mumbai Financial Reporting & 3Rd Taxation Department, Floor, Corporate Centre State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 8577 K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri C. Naresh याजस्व की ओर से /Revenue By :Shri B. Pruseth सुनवाई की तायीख / Date Of Hearing : 21/09/2016 घोषणा की तायीख/Date Of Pronouncement 14/12/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 1984-85 To 1988-89. 2. Rival Contentions Have Been Heard & Record Perused. 3. The Facts Of The Case Are That Following Itat'S Order In Appeal No 9254 & 9255/Bom/1990 Dated 22.08.2006, The Appeal Effects Were Given Vide Order U/S 143(3)/254 Dated 19.12.2007 In Assessee'S Case For Ays 1984- 85, 1985-86, 1987-88 & 1988-89 & Refund Together With Interest Thereon Was Granted To The Assessee In All Those Assessment Years. Thereafter A Notice U/S 154 Was Issued On 28.03.2012 For Rectifying The Amount Of 2

For Appellant: Shri C. NareshFor Respondent: Shri B. Pruseth
Section 143(3)Section 154Section 214Section 244Section 244ASection 244A(1)(b)

State Bank of India, Mumbai vs. DCIT 2(2), Mumbai

In the result, appeals of the assessee are allowed in part, in terms indicated hereinabove

ITA 1615/MUM/2014[1987-88]Status: DisposedITAT Mumbai14 Dec 2016AY 1987-88

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.1613 To 1616/Mum/2014 (नििाारण वषा / Assessment Years : 1984-85 To 1988-89) State Bank Of India, Vs. Dcit-2(2), Mumbai Financial Reporting & 3Rd Taxation Department, Floor, Corporate Centre State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 8577 K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri C. Naresh याजस्व की ओर से /Revenue By :Shri B. Pruseth सुनवाई की तायीख / Date Of Hearing : 21/09/2016 घोषणा की तायीख/Date Of Pronouncement 14/12/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 1984-85 To 1988-89. 2. Rival Contentions Have Been Heard & Record Perused. 3. The Facts Of The Case Are That Following Itat'S Order In Appeal No 9254 & 9255/Bom/1990 Dated 22.08.2006, The Appeal Effects Were Given Vide Order U/S 143(3)/254 Dated 19.12.2007 In Assessee'S Case For Ays 1984- 85, 1985-86, 1987-88 & 1988-89 & Refund Together With Interest Thereon Was Granted To The Assessee In All Those Assessment Years. Thereafter A Notice U/S 154 Was Issued On 28.03.2012 For Rectifying The Amount Of 2

For Appellant: Shri C. NareshFor Respondent: Shri B. Pruseth
Section 143(3)Section 154Section 214Section 244Section 244ASection 244A(1)(b)

State Bank of India, Mumbai vs. DCIT 2(2), Mumbai

In the result, appeals of the assessee are allowed in part, in terms indicated hereinabove

ITA 1614/MUM/2014[1985-86]Status: DisposedITAT Mumbai14 Dec 2016AY 1985-86

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.1613 To 1616/Mum/2014 (नििाारण वषा / Assessment Years : 1984-85 To 1988-89) State Bank Of India, Vs. Dcit-2(2), Mumbai Financial Reporting & 3Rd Taxation Department, Floor, Corporate Centre State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 8577 K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri C. Naresh याजस्व की ओर से /Revenue By :Shri B. Pruseth सुनवाई की तायीख / Date Of Hearing : 21/09/2016 घोषणा की तायीख/Date Of Pronouncement 14/12/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 1984-85 To 1988-89. 2. Rival Contentions Have Been Heard & Record Perused. 3. The Facts Of The Case Are That Following Itat'S Order In Appeal No 9254 & 9255/Bom/1990 Dated 22.08.2006, The Appeal Effects Were Given Vide Order U/S 143(3)/254 Dated 19.12.2007 In Assessee'S Case For Ays 1984- 85, 1985-86, 1987-88 & 1988-89 & Refund Together With Interest Thereon Was Granted To The Assessee In All Those Assessment Years. Thereafter A Notice U/S 154 Was Issued On 28.03.2012 For Rectifying The Amount Of 2

For Appellant: Shri C. NareshFor Respondent: Shri B. Pruseth
Section 143(3)Section 154Section 214Section 244Section 244ASection 244A(1)(b)

State Bank of India, Mumbai vs. DCIT 2(2), Mumbai

In the result, appeals of the assessee are allowed in part, in terms indicated hereinabove

ITA 1613/MUM/2014[1984-85]Status: DisposedITAT Mumbai14 Dec 2016AY 1984-85

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.1613 To 1616/Mum/2014 (नििाारण वषा / Assessment Years : 1984-85 To 1988-89) State Bank Of India, Vs. Dcit-2(2), Mumbai Financial Reporting & 3Rd Taxation Department, Floor, Corporate Centre State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 8577 K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri C. Naresh याजस्व की ओर से /Revenue By :Shri B. Pruseth सुनवाई की तायीख / Date Of Hearing : 21/09/2016 घोषणा की तायीख/Date Of Pronouncement 14/12/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 1984-85 To 1988-89. 2. Rival Contentions Have Been Heard & Record Perused. 3. The Facts Of The Case Are That Following Itat'S Order In Appeal No 9254 & 9255/Bom/1990 Dated 22.08.2006, The Appeal Effects Were Given Vide Order U/S 143(3)/254 Dated 19.12.2007 In Assessee'S Case For Ays 1984- 85, 1985-86, 1987-88 & 1988-89 & Refund Together With Interest Thereon Was Granted To The Assessee In All Those Assessment Years. Thereafter A Notice U/S 154 Was Issued On 28.03.2012 For Rectifying The Amount Of 2

For Appellant: Shri C. NareshFor Respondent: Shri B. Pruseth
Section 143(3)Section 154Section 214Section 244Section 244ASection 244A(1)(b)

JCIT, Bangalore vs. M/S Abb Ltd., Bangalore

In the result, the appeal of Revenue stands allowed for statistical purposes

ITA 1413/BANG/2013[1988-89]Status: DisposedITAT Bangalore22 Apr 2016AY 1988-89

Bench: Shri A.K. Garodia & Shri Vijay Pal Raoassessment Year : 1988-89

For Appellant: Dr. P.K. Srihari, Addl. CIT(DR)For Respondent: Shri K.S. Lukose
Section 244

Shanti Enterprise vs. Assistant Commissioner of Income Tax

SCA/5717/2014HC Gujarat17 Oct 2014
Section 143(3)Section 264Section 271Section 271(1)(c)Section 275

Sandvik Asia Ltd vs. Commnr.of Income Tax-I, Pune

In the result, the appeals stand allowed

C.A. No.-001337-001340 - 2005Supreme Court27 Jan 2006
For Respondent: Commissioner of Income Tax-I, Pune & Ors
Section 214Section 264