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Documents citing Commissioner Of Income-Tax vs Bharat Motors Service on 26 November, 1984

Mr. Ziaulla Sheriff vs Asst. Commissioner Of Income-Tax, ... on 23 March, 2007

The last of the issue is with regard to claim of raising of the issue of correct quantification of interest Under Section 244A of the Act which, the Commissioner of Income-tax(A) has held that it is not an appealable issue, but an issue for which the assessee should approach the office of the Assessing Officer for rectification. The counsel for the assessee submitted that Section 244A talks of refund of any amount due to the assessee. The refund has arisen consequent to the tax levied on the assessee having been reduced and covers one very important element i.e., the period from which the interest is due to the assessee. He, therefore, submitted that it is no different from the interest that is due to the assessee as has been held by the Karnataka High Court in Commissioner of Income-tax v. Bharat Motor Service .
Income Tax Appellate Tribunal - Bangalore Cites 19 - Cited by 1 - Full Document

Travancore Electro-Chemical ... vs Commissioner Of Income-Tax (No. 2) on 11 November, 1994

The Karnataka High Court followed the decision in Notional Products [19771 108 ITR 935 (Kar), though that related to the levy of interest under Sections 139(8) and 215 and applied it to a case arising under Section 214 in the decision in CIT v. Bharat Motor Service [1987] 163 ITR 843 (Kar). In that case, the second question referred to the High Court was about the appealability of an Income-tax Officer's refusal to grant interest under Section 214. The Karnataka High Court equated the case with that in National Products [1977] 108 ITR 935 (Kar) and held that the order refusing interest under Section 214 was also appealable when the assessment itself was being challenged on other grounds. We are in agreement with this view.
Kerala High Court Cites 12 - Cited by 0 - Full Document
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