KANT HCR 299, AIR 2013 SC (SUPP) 244, (2013) 127 ALLINDCAS 252 (SC), (2013) 3 MAD LJ(CRI) 31, (2013) 3 CHANDCRIC
CRIMES 542, (1984) MARRILJ 249, 1984 (2) SCC 244
Author: P.N. Bhagwati
Bench: P.N. Bhagwati , R.S. Pathak , Amarendra Nath Sen
PETITIONER:
LAKSHMI ... CITATION:
1984 AIR 469 1984 SCR (2) 795
1984 SCC (2) 244 1984 SCALE (1)159
CITATOR INFO
CRIMES 247, (2002) SC CR R 244, (2002) 61 DRJ 391, (2003) 3 RECCRIR 337, (2002) 95 DLT 822, 2002 (1) ANDHLT
CURLR 1213, (1999) SC CR R 361, 1999 (1) ANDHLT(CRI) 244 SC
Bench: K.T.Thomas , Syed Shah Mohammed Quadri
PETITIONER:
STATE OF HIMACHAL
COURT 702, 1968 (1) SCWR 30, 1968 MADLW (CRI) 90, 1968 SCD 244, 1968 2 SCJ 521, 1968 2 SCR 455, 1968 MADLJ
Until October 1, 1975 when sub-section (1A) was introduced
in Section 244 by the Taxation Laws (Amendment) Act, 1975 ,
the provisions in this chapter ... assessee without his having
to make a claim therefor. Section 244(1) provides that where
refund is due to the assessee in pursuance
respondent No.2 to grant interest on refund under
Sections 214 and 244 of the Act for the period from 01.4.1977 to 31.03.1986.
Assessment Year ... appellant requested to grant interest on refund under Sections 214 and
244 of the Act was for the period from 01.04.1981 to 31.03.1986. Respondent
that require to be
noticed are; Sections 156 , 195(2) , 240 and 244 of the Act. A perusal of
these sections essentially would indicate ... assessee without his having to make
any claim in that behalf.
*** *** ***
Section 244 . Interest on refund where no claim is needed
(1) Where a refund
CRILR(SC&MP) 713, 1995 (6) SCC 593, (1995) 4 CRIMES 244, 1995 SCC (CRI) 1132, (1995) 4 SCJ 393, 1996 CHANDLR
COMCAS 244
Author: Misra Rangnath
Bench: Misra Rangnath , M.M. Dutt
PETITIONER:
K.I. SHEPHARD & ORS. ETC. ETC.
Vs.
RESPONDENT:
UNION OF INDIA