UNION OF INDIA Vs. M/S. TATA CHEMICALS LTD.
LAWS(SC)-2014-2-86
SUPREME COURT OF INDIA
Decided on February 26,2014

UNION OF INDIA Appellant
VERSUS
M/S. Tata Chemicals Ltd. Respondents


Referred Judgements :-

SHYAM SUNDER VS. RAM KUMAR [REFERRED TO]



Cited Judgements :-

BIRLA CORPORATION LIMITED VS. STATE OF U.P. [LAWS(ALL)-2021-12-64] [REFERRED TO]
R.H.L. PROFILES LTD. VS. COMMR. OF CUS., EX. AND SERVICE TAX, KANPUR [LAWS(ALL)-2017-4-211] [REFERRED TO]
CHIEF EXECUTIVE OFFICER AND VICE CHAIRMAN GUJARAT MARITIME BOARD VS. ASIATIC STEEL INDUSTRIES LTD [LAWS(SC)-2020-11-31] [REFERRED TO]
SUPER SPINNING MILLS LIMITED VS. ASSISTANT DIRECTOR [LAWS(MAD)-2019-10-164] [REFERRED TO]
SUVARNAMMA VS. STATE OF KARNATAKA [LAWS(KAR)-2020-12-30] [REFERRED TO]
M/S OM GEMS AND JEWELLERY VS. PRINCIPAL COMMISSIONER, DIRECTORATE OF INTERNATIONAL CUSTOMS, FREE TRADE [LAWS(DLH)-2023-12-6] [REFERRED TO]
MEGHALAYA COOPERATIVE APEX BANK LTD. VS. CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES [LAWS(MEGH)-2017-5-4] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. VAM ORGANIC CHEMICLAS LTD [LAWS(ALL)-2015-2-188] [REFERRED TO]
SPS STEELS ROLLING MILLS LIMITED VS. ASANSOL DURGAPUR DEVELOPMENT AUTHORITY [LAWS(CAL)-2023-3-73] [REFERRED TO]
RAJNIKANT BHOGILAL PATEL VS. STATE OF GUJARAT THRO. SECRETARY [LAWS(GJH)-2017-10-46] [REFERRED TO]
ANUPAM INDUSTRIES LTD. VS. STATE LEVEL INDUSTRY FACILITATION COUNCIL [LAWS(GJH)-2022-12-684] [REFERRED TO]
HEMRAJ MAROTRAO SHINGNE VS. PRINCIPAL SECRETARY [LAWS(BOM)-2018-1-163] [REFERRED TO]
M/S. TATA STEEL LTD. VS. STATE OF WEST BENGAL [LAWS(CAL)-2021-12-19] [REFERRED TO]
GROUP M MEDIA INDIA PRIVATE LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(BOM)-2023-12-161] [REFERRED TO]
MERCK LTD. VS. TARKESHWAR SINGH [LAWS(BOM)-2014-7-224] [REFERRED TO]
HYDER CONSULTING (UK) LTD. VS. GOVERNOR, STATE OF ORISSA [LAWS(SC)-2014-11-74] [REFERRED TO]
COMMISSIONER OF INCOME TAX, KOLKATA VS. BIRLA CORPORATION LIMITED [LAWS(CAL)-2016-2-4] [REFERRED TO]
NARSINGH ISPAT LIMITED VS. UNION OF INDIA [LAWS(JHAR)-2022-3-3] [REFERRED TO]
RASHTRIYA TRANSPORT CORPORATION VS. COMMISSIONER OF DELHI GOODS AND SERVICE TAX [LAWS(DLH)-2024-5-95] [REFERRED TO]
RAJ KUMAR BATRA VS. COMMISSIONER OF CUSTOMS (PREVENTIVE) [LAWS(DLH)-2024-2-16] [REFERRED TO]
SREE JAYALAKSHMI TEXTILES VS. INTERNATIONAL ASSET RECONSTRUCTION COMPANY PRIVATE LIMITED [LAWS(KAR)-2019-8-293] [RERERRED TO]
KESHRI DAL AND OIL MILL VS. RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION AND ORS. [LAWS(RAJ)-2015-2-76] [REFERRED TO]
PUMA REALTORS PVT LTD VS. ABHA ARORA W/O RAKESH ARORA [LAWS(NCD)-2018-10-42] [REFERRED TO]
PR. COMMISSIONER OF INCOME TAX29 VS. KUMAGAI SKANSKA HCC ITOCHU GROUP [LAWS(BOM)-2019-1-218] [REFERRED TO]
KOLKATA PORT TRUST AND ORS. VS. DEPUTY DIRECTOR OF INCOME TAX (EXEMPTION) AND ORS. [LAWS(CAL)-2014-8-107] [REFERRED TO]
ANSAL HOUSING & CONSTRUCTION LTD. VS. STATE OF U P [LAWS(ALL)-2014-9-236] [REFERRED TO]
COMMISSIONER OF INCOME TAX, MANGALORE VS. SYNDICATE BANK H O MANIPAL [LAWS(KAR)-2020-10-31] [REFERRED TO]
M/S. K. LAKSHMANYA AND COMPANY VS. COMMISSIONER OF INCOM-TAX AND ANOTHER [LAWS(SC)-2017-11-105] [REFERRED TO]
UNION OF INDIA AND ORS. VS. PONNI SUGARS (ERODE) LIMITED [LAWS(MAD)-2015-4-184] [REFERRED TO]
PREETI N. AGGARWALA VS. CHIEF COMMISSIONER OF INCOME TAX AND ANR. [LAWS(DLH)-2017-5-170] [REFERRED TO]
ROHAN DEVELOPERS PVT. LTD. VS. INCOME-TAX OFFICER (INTERNATIONAL TAXATION)-3(1) [LAWS(BOM)-2022-2-294] [REFERRED TO]
CIT VS. ENGINEERS INDIA LTD. [LAWS(DLH)-2015-2-322] [REFERRED TO]
ANANT H. ULAHALKAR & ANR. VS. CHIEF ELECTION COMMISSIONER AND ORS. [LAWS(BOM)-2016-12-162] [REFERRED TO]
SHANTI ENTERPRISE VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(GJH)-2014-10-27] [REFERRED TO]
UNIVERSAL CABLES LTD. VS. COMMISSIONER OF INCOME TAX, JABALPUR [LAWS(SC)-2019-12-132] [REFERRED TO]
STEEL AUTHORITY OF INDIA LIMITED VS. STATE OF JHARKHAND [LAWS(JHAR)-2023-6-54] [REFERRED TO]
PSL LIMITED VS. STATE OF GUJARAT [LAWS(GJH)-2015-9-81] [REFERRED TO]
THE STOCK HOLDING CORPORATION OF INDIA LTD. VS. N.C. TEWARI [LAWS(BOM)-2014-11-95] [REFERRED TO]
ANANT HANUMANT ULAHALKAR AND ANR VS. STATE OF MAHARASHTRA [LAWS(BOM)-2016-12-39] [REFERRED TO]
K.D.P. BUILD WELL PVT LTD VS. STATE OF U.P. [LAWS(ALL)-2020-2-402] [REFERRED TO]
NATIONAL STEEL INDUSTRIES LTD AND ANOTHER VS. UNINO OF INDIA AND ANOTHER [LAWS(MPH)-2016-9-162] [REFERRED]
SULAIHAR VS. ENFORCEMENT DIRECTORATE, CHENNAI [LAWS(MAD)-2020-12-336] [REFERRED TO]
DUSHYANT N. DALAL VS. SECURITIES AND EXCHANGE BOARD OF INDIA [LAWS(SC)-2017-10-67] [REFERRED TO]


JUDGEMENT

- (1.)Leave granted.
(2.)The issue that arise for our consideration and decision in this batch of appeals is, whether the revenue is legally responsible under Section 244A of the Income Tax Act, 1961 (for short, "the Act") for payment of interest on the refund of tax made to the resident/deductor under Section 240 of the Act.
(3.)At the outset, it is relevant to notice that the assessment years in all these appeals are on and after 01.04.1989, that is after the admittance of Section 244A of the Act by Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) with effect from 01.04.1989, whereby provision for interest on refunds on any amount due to the assessee under the Act was introduced.
FACTS:-



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