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Income Tax Case Laws - Section: 237


Income Tax

Cases for Section: 237
Showing 1 to 15 of 61 Records

2014 (7) TMI 347 - BOMBAY HIGH COURT

Bharati S. Kandhar Versus The Income Tax Officer And Others

Refund of excess tax with interest – Held that:- The entire issue of the orders of ITAT, AO orders giving effect to ITAT orders and Mr. S.M.Kandhar paying the tax as directed by the tribunal would require determination into questions of fact - It is ......


Rakesh Kumar Gupta Versus Union of India and another

Mismatching of TDS amount - Refund of TDS - Application for rectification of mistake u/s 154 of the Act – Held that:- Following COURT ON ITS OWN MOTION Versus COMMISSIONER OF INCOME TAX AND OTHERS [2013 (3) TMI 316 - DELHI HIGH COURT] - no effort was ......



Revision application u/s 264 to get refund - amalgamated company viz. Torrent Power Limited, got merged with the assessee company has declared interim dividend on which Corporate Dividend Tax (CDT) has been duly paid under the provisions of Section 1 ......


Tarsem Kumar Versus The Income Tax Officer and others

Refund claim - Whether an intimation u/s 143(1)(a) would constitute assessment - Petitioner had omitted to claim the credit in original return of income u/s 139(1) on 26.7.2005 for the A.Y. 2005-06 - Intimation regarding processing of return forwarde ......

2012 (12) TMI 904 - DELHI HIGH COURT


Refund adjusted against demand – Adjustment of refund without prior notice or intimation - Demand stayed by order of High Court – Violation of Stay order – Later on Revenue, in respect of a later period, sought to adjust the amounts due to the writ p ......

2012 (11) TMI 185 - GUJARAT HIGH COURT

Mardia Chemicals Ltd. Versus Commissioner of Income-tax & 1

Refund of TDS u/s 195 - Whether any latter amendment in the instructions issued by the CBDT can be the ground for declining the claim of the assessee - Whereas grounds of the assessee’s case duly covered under the circular prior to amendment - Held t ......

2012 (11) TMI 184 - Gujarat High Court

FAG Bearings India Ltd. Versus Chief Commissioner of Income-tax

Denial of Refund of excess tax deducted by source - the same payment of technical fees to the foreign company is made twice - Held that:- The petitioner at the time of making the provision for technical assessment fees, payable to the foreign company ......

2012 (10) TMI 902 - ORISSA HIGH COURT

Santuka Agencies Versus Income-tax Officer, Ward-2(2), Cuttack

Refund u/s 237 - power of AO to investigate - Whether Petitioner is entitled to refund of Rs.1,70,691/- as claimed in its return filed on 01.09.2003 for the assessment year 2003-04 along with interest as provided under the Income Tax Act, 1961 – Foll ......

2012 (6) TMI 285 - Jharkhand High Court

Chitranjan Jaiswal Versus CIT and Anr.

Whether in a case where the Assessing Officer drops a proceeding under Section 147/148 of the Income Tax Act, 1961 after filing of return and on the basis of return then refund claimed in that return is required to be allowed to the assessee – Held t ......

2011 (6) TMI 229 - DELHI HIGH COURT

Indglonal Investment & Finance Ltd. Versus Income-tax Officer

Claim of refund on the ground that tax was mistakenly and on the ground that levy is wrong or contrary to the provisions of the enactment - The contention of the Revenue is that only the return form and the not the annexures attached are relevant to ......



Refund- Interest on refund- The petitioner, a civil contractor assessed to income-tax, filed a belated return of income on September 8, 1997, for the assessment year 1995-96 declaring income of Rs. 50,240 and claiming refund of Rs. 2,41,505 being tax ......

2008 (10) TMI 254 - ITAT DELHI-C

Gloric Investments Limited. Versus Deputy Director Of Income-tax (International Taxation).

Income escaping assessment, Refund ......

........... ttitude which private litigants might adopt 21. In the result, the orders dt.29th March, 2004, made under ss. 263 and 264 of the Act are quashed and set aside, and the order dt.27th March, 2003, made by the AO under s. 154 of the Act shall prevail. The respondent is directed to not only issue the refund due in accordance with the order under s. 154 of the Act dt.27th March, 2003, but also grant interest under s. 244A of the Act, till the date of payment of the refund at appropriate rate, as may be prevalent from time to time. The respondent is directed to ensure that the refund along with the interest due is paid within a period of three weeks from the date of receipt of a writ of this Court, or a certified copy of this judgment and order, whichever is earlier. 17. In view of the above discussion, we hold that the assessee is entitled to get refund and we direct the AO to grant necessary refund to the assessee. With these observations, appeal filed by the assessee is allowed.

2008 (8) TMI 432 - ITAT MADRAS-C

Supreme Renewable Energy Limited. Versus INCOME TAX OFFICER.

Credit Of TDS ......

........... osit mandatory for acquisition on installation of machinery then the interest was earned by the assessee and is directly incidental to the acquisition in respect of machinery and therefore the same has been rightly reduced from the cost of the machinery. In this way the assessee has indirectly disclosed income and has offered for assessment. We are of the considered view that even if the income earned by the assessee has not been offered for tax being not liable for tax, the assessee is entitled for credit of TDS made in respect of that income. Accordingly, we set aside the orders of the lower authorities and hold that the assessee is entitled for credit of TDS relating to interest income of Rs. 51,21,287. 11. As regards interest levied under ss. 234B and 234C the same is consequential. Since we have allowed the TDS credit, the interest levied under ss. 234B and 234C is not justified and hence the same is also deleted. 12. In the result, the appeal of the assessee is allowed.

2007 (11) TMI 294 - KERALA HIGH COURT

Pala Marketing Co-operative Society Ltd. Versus Union of India and others

Petitioner, co-operative society filed a return claiming refund of advance tax and tax deducted at source recovered and remitted by others - application u/s 119(2)(b) for condonation of delay in filing the refund application, was rejected – held that ......

2007 (7) TMI 229 - MADRAS HIGH COURT


Reassessment notice u/s 148 issued even when valid return was filed and assessments have not been completed under Section 143 – held that no action could be initiated under Section 147 of the Act, when there is a pendency of the Return before the Ass ......



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