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Sec. 234A

Sec. 234A, Sec. 234B, Sec. 234C

S.C : Whether Section 234-B applies to proceedings of the Settlement Commission under Chapter XIX-A of the said Act?

Avijit Das / March 5, 2019

Supreme Court Of India Kakadia Builders Pvt. Ltd. & Anr. vs. ITO & Anr. Section 234A, 234B, 234C Abhay Manohar […]

Sec. 143(3), Sec. 153C, Sec. 234A, Section 153

Madras H.C : The assessment, in respect of the private limited company was completed under Section 143 (3) read with Section 153(C) read with Section 153A of the Income Tax Act

Avijit Das / April 28, 2018

High Court Of Madras Vasan Health Care Pvt. Ltd. vs. Assistant Commissioner Of Income Tax Section 143(3), 153(C), 234A Asst.

Section 69, Sec. 234A, Sec. 234B

Allahabad H.C : The Tribunal was justified in confirming the demand of interest u/s 234-A and 234-B of the Income Tax Act

Avijit Das / November 9, 2017

High Court Of Allahabad Mahabeer Prasad Jain vs. CIT Section 69, 234A, 234B Abhinava Upadhya And Ashok Kumar, JJ. IT

Sec. 234A, Section 119

Kerala H.C : Whether since assessee disputed his liability to pay tax on capital gains and interest levied giving effect to capital gains based on receipt of compensation, it would not absolve him from paying tax on capital gains, and, thus, there was no merit in writ petition challenging reassessment filed by assessee

Avijit Das / November 1, 2017

High Court Of Kerala C.V. Jayachandran Vs. Chief Commissioner of Income-tax, Trivandrum Section 234A, 119 Muhamed Mustaque, J. Wp(C) No.

Sec. 244A, Sec. 234A, Sec. 234B, Sec. 234C

S.C : An assessee was entitled to interest under section 244A, when refund arose to it on account of interest partially waived off under sections 234A to 234C by an order of Settlement Commission

Avijit Das / November 1, 2017

Supreme Court Of India Lakshmanya & Co. vs. CIT Sections : 244A, 234A, 234B and 234C Rohinton Fali Nariman And

Sec. 234A, Sec. 234B, Sec. 234C

Madras H.C : Once assessee had paid reassessed tax along with interest under sections 234A, 234B and 234C after reassessment order was passed, assessee could not claim waiver of such interest invoking Circular No. 400/29/2002

Avijit Das / June 6, 2017

High Court Of Madras CCIT, Chennai-34 vs. Rajanikant & Sons Section 234A, 234B, 234C Assessment years 1997-98 to 2000-01 and

Sec. 44AB, Sec. 132A, Sec. 133A, Sec. 139(1), Sec. 143(3), Sec. 153A, Sec. 153C, Sec. 158BC, Sec. 158BD, Sec. 234A, Sec. 234B, Sec. 234C, Sec. 292C, Section 132, Section 142, Section 149, Section 151, Section 153, Section 292

Madhya Pradesh H.C : the AO had not recorded, his satisfaction even which the AO making the assessment of searched person was himself having jurisdiction over such other person (i.e. the assesse) and thus was not required to record any satisfaction for initiating proceedings u/s 153C in case of the assessee

Avijit Das / July 10, 2015

High Court of Madhya Pradesh CIT vs. Mechmen 11-C Section 44AB, 139(1), 132(1), 133A, 153C, 142, 143(3), 234A, 234B, 234C,

Section 145, Sec. 234A, Sec. 234B

Bombay H.C : the assessee was liable to pay interest under those sections; when admittedly the assessee had a bona fide belief and a strong arguable case that its income for the relevant A. Y. would be ‘nil’ and hence, no default in payment of advance tax had occurred

Avijit Das / February 10, 2015

High Court Of Bombay Sudhir G. Borgaonkar vs. ACIT, Circle 18(2) Section 145, 234A and 234B Assessment year 2000-01 M.S.

Section 119, Sec. 234A, Sec. 234B, Sec. 234C

Andhra Pradesh H.C : Commissioner had power to waive interest or whether assessee had made out a case for such waiver, was totally outside purview of Scheme as what all it contemplated was that if concerned assessee was prepared to pay 50 per cent of tax arrears, benefit must be extended

Avijit Das / June 25, 2014

High Court Of Andhra Pradesh S. Prasad Reddy Vs. CIT, Hyderabad Section 119, 234A, 234B And 234C Assessment Year 1995-96

Sec. 234A, Sec. 234B, Sec. 234C

Bombay H.C : The assessee being a notified person under the Special Court (Trial of Offences relating to Transactions in Securities) Act,1992 is not liable to pay interest u/s.234 A, 234 B and 234 C

Avijit Das / April 1, 2014

High Court Of Bombay CIT, Central â€“ II vs. Cascade Holdings (P.) Ltd. Section : 234A, 234B And 234C Assessment

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