terms of Section 237 of the Act and therefore the assessed was not entitled to any interest under Section 244 of the Act, as claimed ... paid by the assesses or on its behalf under Section 240 as well as Section 244 are relat-able to such amount only
produce any document or other thing".
10. Sub-Section (1) of Section 244 Cr.P.C. employs the words „shall‟ and
„may‟. So when ... these two words are used together in Sub-Section (1) of
Section 244 Cr.P.C., in the sense that they are generally used, denote
date of grant of refund. So by reading section 214 together with section 244(1A), the Honorable Delhi High Court has held that the assessed ... assessment.
Section 140A (2) :
After a regular assessment u/s 143 or section 144 has been made, any amount paid under sub-section (1) shall
reading of sub-clauses (a), (aa) and (b) of sub-section (1)
of Section 244 A of the Act together with the Explanation thereunder ... 244 A (1) of the Act. When the entire
sub-section (1) of Section 244 A of the Act is read as a whole
whereas under section 214(1) interest works up to the date of regular assessment under section 214(2) read with section 244(1A) , further interest ... allowance of interest under sub-section (1) when interest is payable under sub-section (1A) of section 244 . We would, therefore, hold that the Commissioner
However, right to apply under Section 241 is not absolute
and there is a threshold provided under Section 244 ... lack of the initial threshold to apply under
Section 241 read with Section 244 of the 2013 Act. The judgment in Delhi
& District Cricket
grievances. He refers to the
proviso to sub-section
section (1) of Section 244 to contend that the NCLT
NCLT, on an
application being filed ... relevant part of Section 244 reads
thus:
"244.
244. Right to apply under section 241 .--
241. (1) The following
members of a company shall
charges
against the accused persons under Section 246 thereof
without the same being produced under Section 244 of the
Code. The scheme ... charges against the accused persons
under Section 246 of the CrPC without the same being
produced under Section 244 of the Code and that what
eligibility criteria for members
of a company to apply under Section 241 and Section 244(1)(a)
requires in case of a company with share ... approach the
NCLT, he would encounter the difficulty of Section 241(1) read
with Section 244 of the Companies Act which only permits
shareholder
produced in support of the
prosecution. Sub-section(2) of Section 244 empowers the Magistrate, on
the application of the prosecution, to issue a summons ... that the word used in Section
246 Cr.P.C . is "evidence", so also, in Section 244 Cr.P.C.,
the word used
