{"id":62343,"date":"2026-07-18T16:31:17","date_gmt":"2026-07-18T11:01:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-hindustan-unilever-ltd-2025-238-ttj-947-chd-trib\/"},"modified":"2026-07-18T16:31:17","modified_gmt":"2026-07-18T11:01:17","slug":"dcit-v-hindustan-unilever-ltd-2025-238-ttj-947-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-hindustan-unilever-ltd-2025-238-ttj-947-chd-trib\/","title":{"rendered":"DCIT v. Hindustan Unilever Ltd. (2025) 238 TTJ 947 (Chd.)(Trib.)"},"content":{"rendered":"<p>The assessee&#8217;s regular assessment under section 143(3) had been completed before 1-6-2003, i.e., before the insertion of section 234D. Pursuant to the Tribunal&#8217;s order, the Assessing Officer passed a consequential order under section 143(3) read with section 254 and levied interest under section 234D. The Tribunal held that interest under section 234D is leviable only where the regular assessment contemplated under sections 143(3), 144, 147 or 153A is completed after 1-6-2003. A consequential order giving effect to an appellate order cannot be treated as a regular assessment for this purpose. Accordingly, the levy of interest under section 234D was held to be unsustainable. (AY. 1997-98)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234D: Interest on excess refund-Regular assessment completed before 1-6-2003-Consequential order under section 143(3) read with section 254 does not attract interest.  [S. 2(40), 143(3), 147, 153A, 254] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62343","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gdx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62343","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62343"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62343\/revisions"}],"predecessor-version":[{"id":62344,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62343\/revisions\/62344"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}