https://www.taxtmi.com/caselaws?id=180551 The appeals were partly allowed, with issues regarding charging of interest under sections 234A, 234B, and 234C remitted back for re-adjudication due to the overriding effect of the Special Court Act. The challenges against the reopening of assessments and rejection of books of account were dismissed. The issue of assessment of income from attached assets was also dismissed. The matter of disallowance of interest expenditure and addition on account of suspense entries were remitted back for fresh adjudication. An additional ground raised by the assessee was deemed academic by the Tribunal. en-us Wed, 28 Aug 2013 00:00:00 +0530 Thu, 08 Dec 2016 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180551 The appeals were partly allowed, with issues regarding charging of interest under sections 234A, 234B, and 234C remitted back for re-adjudication due to the overriding effect of the Special Court Act. The challenges against the reopening of assessments and rejection of books of account were dismissed. The issue of assessment of income from attached assets was also dismissed. The matter of disallowance of interest expenditure and addition on account of suspense entries were remitted back for fresh adjudication. An additional ground raised by the assessee was deemed academic by the Tribunal. Case-Laws Income Tax Wed, 28 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180551