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Search Results for "section 244A"

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High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Interest Matter — TDS Certificates Filed Late but Tax Deducted in Time, Interest Under Section 244A Cannot Be Denied. The court held that Section 244A(2) of the Income Tax Act, 1961 does not apply when the delay in refund is not attributable to the assessee, and interest on refund of TDS cannot be denied merely because TDS certificates were not filed with the return.

21 Jun 2010

The Revenue appealed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal directing the Assessing Off...

High Court

High Court of Karnataka Hears Batch of Writ Petitions Challenging Late Filing Fee Under Section 234E of Income Tax Act. Petitioners Seek Declaration that Section 234E is Unconstitutional and Violative of Articles 14, 265, and 277.

12 Jun 2015

This batch of writ petitions was filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India challenging the cons...

High Court

KAHC010217682014_1

12 Jun 2015

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High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Prospective Application of Section 234D. Interest Under Section 234D of the Income Tax Act, 1961 Cannot Be Charged for Assessment Year 2002-03 as the Provision Applies Only From Assessment Year 2004-05.

12 Sep 2012

The appeal by the revenue under section 260A of the Income Tax Act, 1961 challenged an order dated 24/11/2010 of the Income Tax Appellate Tribunal in ...

High Court

Bombay High Court Allows Writ Petition Seeking Interest on Refund of TDS Under Section 244A of Income Tax Act — Mandamus Issued for Payment of Interest on Delayed Refund. CBDT Communication Denying Interest Held Contrary to Statutory Provisions and Quashed.

19 Jan 2016

The petitioner, M/s. Sunflag Iron & Steel Co. Ltd., a public limited company engaged in steel manufacturing, entered into an agreement with a German c...

High Court

Bombay High Court Allows Writ Petition in Income Tax Refund Interest Case — Self-Assessment Tax Refund Eligible for Interest Under Section 244A(1)(b). Interest on refund of excess self-assessment tax paid under Section 140A is payable from the date of payment of such tax, not from the date of filing of return.

17 Nov 2014

The petitioner, Stock Holding Corporation of India Ltd., filed a writ petition challenging an order dated 28 September 1999 passed by the Commissioner...

Supreme Court

Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

1 Jan 1970

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...

High Court

Bombay High Court Allows Interest on Refund Under Section 244A(1)(a) of Income Tax Act, 1961 — Refund Arising from Appellate Order Reducing Income Below Returned Income Qualifies for Interest Irrespective of 10% Threshold. The court held that Section 244A(1)(a) applies to refunds of advance tax, TDS, and self-assessment tax, and interest is payable from the date of payment, not from the date of assessment.

9 Feb 2024

The appellant, Ceat Limited, filed an appeal under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribuna...

High Court

Bombay High Court Quashes Reassessment Order for Lack of Proper Opportunity of Hearing and Non-Communication of Section 151 Approval in Income Tax Reopening Proceedings. The court held that the Assessing Officer failed to grant a personal hearing as directed by the earlier order of the High Court and did not communicate the approval under Section 151 of the Income Tax Act, 1961, rendering the reassessment invalid.

20 Dec 2024

The petitioner, Wavy Construction LLP, challenged an order dated 14 October 2021 rejecting its objections against reopening of assessment under Sectio...

High Court

Bombay High Court Allows Writ Petition Challenging Intimations Under Section 143(1)(a) of Income Tax Act for Non-Grant of TDS Credit. The court held that TDS credit cannot be denied in summary intimation without verification of TDS certificates filed with the return.

10 Oct 2005

The petitioners, LML Ltd. and its director Sanjeev Shriya, challenged intimations issued under Section 143(1)(a) of the Income Tax Act, 1961 for the a...

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