Interest u/s 234A, 234B and 234C can be levied on assessee who is notified under Special Court Act

HIGH COURT OF  BOMBAY INCOME TAX APPEAL NO. 3334 OF 2010 The Commissioner of Income Tax versus Divine Holdings Pvt. Ltd. 7 March 2012. ORAL JUDGMENT (Per. DR.D.Y.CHANDRACHUD, J.) : 1. This Appeal arises from a decision of the Income Tax Appellate Tribunal dated 3 November 2009; the Assessment Year in question being Assessment Year 2005-06. The Appeal raises the following substantial questions of law : “1. Whether on the facts and in the circumstances of the case, the Tribunal, in law, was right in holding that the assessee being a notified person under the Special Court (T...