CIT v. Cascade

364 ITR 84Reported decision#24676 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 142(2a)section 220section 220(2)section 246interest under section 234asection 22section 246ainterest under section 234binterest u/s 234aadvance taxsection 254section 234b

Judgments citing CIT v. Cascade

Bhupendra C. Dalal, Mumbai vs. Asst CIT, Central Circle-4 (4), Mumbai

Appeals are allowed for statistical purposes

ITA 2390/MUM/2022[1993-94]Status: DisposedITAT Mumbai18 Jul 2023AY 1993-94

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Vipul Joshi, AdvFor Respondent: Dr. P. Daniel (Spl. Counsel)
Section 143(3)Section 220Section 234Section 234ASection 254

…d that interest under Section 234A, 234B and 234C can be levied on assessee, who is a notified party under the Special Court Act. He further submitted that subsequently in another decision of the Hon'ble Bombay High Court in CIT Vs. Cascade Holdings Pvt. Ltd. 364 ITR 84, Hon'ble HC has taken an identical view. Accordingly, the learned Special Counsel submitted that on the merits of the case, the issue is squarely covered against the assessee. 011. The learned Authorized Representative vehemently tried to distinguish the above decision and stated that when the assessee did not knew anything about taxable income a…

Bhupendra C. Dalal, Mumbai vs. Asst CIT, Central Circle-4 (4), Mumbai

Appeals are allowed for statistical purposes

ITA 2389/MUM/2022[1992-93]Status: DisposedITAT Mumbai18 Jul 2023AY 1992-93

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Vipul Joshi, AdvFor Respondent: Dr. P. Daniel (Spl. Counsel)
Section 143(3)Section 220Section 234Section 234ASection 254

…d that interest under Section 234A, 234B and 234C can be levied on assessee, who is a notified party under the Special Court Act. He further submitted that subsequently in another decision of the Hon'ble Bombay High Court in CIT Vs. Cascade Holdings Pvt. Ltd. 364 ITR 84, Hon'ble HC has taken an identical view. Accordingly, the learned Special Counsel submitted that on the merits of the case, the issue is squarely covered against the assessee. 011. The learned Authorized Representative vehemently tried to distinguish the above decision and stated that when the assessee did not knew anything about taxable income a…

Bhupendra C. Dalal, Mumbai vs. Asst CIT, Central Circle-4 (4), Mumbai

Appeals are allowed for statistical purposes

ITA 2388/MUM/2022[1991-92]Status: DisposedITAT Mumbai18 Jul 2023AY 1991-92

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Vipul Joshi, AdvFor Respondent: Dr. P. Daniel (Spl. Counsel)
Section 143(3)Section 220Section 234Section 234ASection 254

…d that interest under Section 234A, 234B and 234C can be levied on assessee, who is a notified party under the Special Court Act. He further submitted that subsequently in another decision of the Hon'ble Bombay High Court in CIT Vs. Cascade Holdings Pvt. Ltd. 364 ITR 84, Hon'ble HC has taken an identical view. Accordingly, the learned Special Counsel submitted that on the merits of the case, the issue is squarely covered against the assessee. 011. The learned Authorized Representative vehemently tried to distinguish the above decision and stated that when the assessee did not knew anything about taxable income a…