{"id":111235,"date":"2011-03-23T00:00:00","date_gmt":"2011-03-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-counsel-on-23-march-2011"},"modified":"2017-11-02T15:20:32","modified_gmt":"2017-11-02T09:50:32","slug":"commissioner-vs-counsel-on-23-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-counsel-on-23-march-2011","title":{"rendered":"Commissioner vs Counsel on 23 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Counsel on 23 March, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/2223\/2009\t 1\/ 1\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 2223 of 2009\n \n\n \n=================================================\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nNIRMA\nCHEMICAL WORKS LTD - Opponent(s)\n \n\n================================================= \nAppearance\n: \nMR MR BHATT, SR,\nADV. with MRS\nMAUNA M BHATT for Appellant(s) : 1, \nNone for Opponent(s) :\n1, \n=================================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 23\/03\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tCounsel<br \/>\nfor the Revenue submitted that the question of paying interest under<br \/>\nSection 244A of the Income Tax on the tax paid by the assessee on<br \/>\nself-assessment, part of which is ultimately to be refunded, has not<br \/>\nbeen decided by this Court. He, of course, pointed out that Karnataka<br \/>\nHigh Court in the case of <a href=\"\/doc\/476919\/\">Commissioner of Income-Tax vs. N.G.E.F.<br \/>\nLimited<\/a> reported in 244 ITR 665 has decided this issue against the<br \/>\nRevenue. He further submitted that the issue is repetitive in nature<br \/>\nand arises in number of cases.\n<\/p>\n<p>\tIssue<br \/>\nnotice for final disposal returnable on 20.4.2011.\n<\/p>\n<p>\tTo<br \/>\nbe heard with Tax Appeal No. 223 of 2009.\n<\/p>\n<p>\tCounsel<br \/>\nfor the assessee is permitted to place all orders of the Tribunal on<br \/>\nrecord, which shall also be served on the respondent.\n<\/p>\n<p>Direct service permitted.\n<\/p>\n<p>(Akil<br \/>\nKureshi, J. )<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani, J. )<\/p>\n<p>sudhir<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Counsel on 23 March, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/2223\/2009 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2223 of 2009 ================================================= COMMISSIONER OF INCOME TAX-III &#8211; Appellant(s) Versus NIRMA CHEMICAL WORKS LTD &#8211; Opponent(s) ================================================= Appearance [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-111235","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Counsel on 23 March, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-counsel-on-23-march-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Counsel on 23 March, 2011 - Free Judgements of Supreme Court &amp; 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