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Interest u/s 234A, 234B and 234C can be levied on assessee who is notified under Special Court Act
Case Law Details
- Case Name
- The Commissioner of Income Tax Vs Divine Holdings Pvt. Ltd. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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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 (Trial of Offences ...
