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Section 214

Sec. 244(1A), Sec. 244A, Section 214

Madhya Pradesh H.C : Whether the Tribunal is justified in law in holding that assessee was entitled to interest under ss. 214 and 244(1A) of the “IT Act in respect of the asst. yrs. 1972-73 to 1976-77 ?

Avijit Das / February 24, 2004

High Court Of Madhya Pradesh (Full Bench) CIT vs. Udhoji Shri Krishandas Sections 214, 244(1A) Asst. Year 1972-73, 1973-74, 1974-75, […]

Sec. 244A, Section 214, Section 237, Section 240, Section 244

Bombay H.C : The order rejecting the claim for interest on interest is sought to be challenged while contending that the petitioners are entitled to be paid with the interest at the rate of 15 per cent

Avijit Das / January 16, 2004

High Court Of Bombay Sandvik Asia Ltd. vs. CIT & Ors. Sections 214, 237, 240, 244, 244A Asst. Year 1977-78,

Punjab & Haryana H.C : The present petition has been filed by the petitioner-Punjab State Warehousing Corporation (“Corporation” for short) for quashing the orders passed by the CIT, Patiala

Avijit Das / February 5, 2003

High Court Of Punjab & Haryana Punjab State Warehousing Corporation vs. CIT & Anr. Sections 214, 219, 243, 244(1A) Asst.

Section 214, Section 219, Section 243

Punjab & Haryana H.C : The present petition has been filed by the petitioner-Punjab State Warehousing Corporation (“Corporation” for short) for quashing the orders passed by the CIT, Patiala (respondent No. 1) and the ITO, Companies-cum-Special Circle, Chandigarh (respondent No. 2), declining to allow interest on the amount retained by the respondents as advance tax on various dates during the accounting period relevant to the asst. yr. 1973-74 till the date of its refund on 20th Dec., 1978.

Avijit Das / February 5, 2003

High Court Of Punjab & Haryana Punjab State Warehousing Corporation vs. CIT & Anr. Sections 214, 219, 243, 244(1A) Asst.

Madras H.C : Whether, on the facts and in the circumstances of the case, the assessee is entitled to interest under s. 214 of the IT Act, 1961, on the net refund amount determined with Rs. 1,95,951 ?

Avijit Das / July 2, 2002

High Court Of Madras Eimco Kcp Ltd. vs. CIT Section 214 Asst. Year 1979-80 V.S. Sirpurkar & N.V. Balasubramanian, JJ.

Sec. 244(1A), Section 214

Gujarat H.C : Whether the assessee is entitled to interest under s. 244(1A) in respect of interest payments under ss. 215, 217 and 220(2) of the IT Act, 1961 ?

Avijit Das / August 27, 2001

High Court Of Gujarat CIT vs. Gujarat State Warehousing Corporation Sections 214, 244(1A) Asst. Year 1973-74, 1974-75, 1975-76, 1977-78, 1978-79

Sec. 2(14), Sec. 244(1A), Section 214, Section 244

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that, for the purpose of calculation of interest payable to the assessee under s. 214 of the IT Act, 1961, the order passed by the ITO in pursuance of the appellate order revising the original assessment constituted ‘regular assessment’ ?

Avijit Das / January 12, 1993

High Court Of Calcutta CIT vs. Pixray (India) Ltd. Sections 2(14), 214, 244(1A) Asst. Year 1973-74 Ajit K. Sengupta &

Section 211, Section 214

Andhra Pradesh H.C : The assessee was not entitled to interest under s. 214 of the IT Act on Rs. 4,29,219 which was the excess amount of tax paid in the financial year 1971-72 (relevant to the asst. yr. 1972-73) over the tax determined on regular assessment for the asst. yr. 1972-73

Avijit Das / June 19, 1992

High Court Of Andhra Pradesh Bakelite Hylam Ltd. vs. CIT Sections 211, 214 Asst. Year 1972-73 Syed Shah Mohammed Quadri,

Section 143, Section 144, Section 154, Section 214, Section 244, Section 246

Bombay H.C : Whether, on the facts and in the circumstances of the case, the appeal by the assessee to the AAC against the non-allowance of interest by the ITO under s. 214/244 of the IT Act, 1961, in the order giving effect to the order of the AAC in the quantum appeal is competent?

Avijit Das / March 27, 1991

High Court Of Bombay Empire Industries Ltd. vs. CIT Sections 143, 144, 154, 214, 244, 246(1)(f) Asst. Year 1973-74 T.D.

Section 154, Section 214, Section 217

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the ITO was neither competent to withdraw interest already allowed under s. 214 nor levying interest under s. 217(1A) while revising the assessment under s. 154/155 ?

Avijit Das / January 9, 1991

High Court Of Allahabad CIT vs. Pankaj Gupta Sections 154(3), 214, 217(1A) B.P. Jeevan Reddy, C.J. & R.A. Sharma, J.

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