Calcutta High Court held that liberty is granted to the petitioner to respond to notice issued under section 148 of the Income Tax Act as the respondents are on the verge of bringing the assessment proceedings to a conclusion.
Calcutta High Court held that seizure of jewellery is valid since legitimacy of jewellery not substantiated; discrepancies are found in documentation and weight and there was reasonable belief of potential wrongdoing.
Calcutta High Court hears bail plea of Santosh Kumar Sah over GST ITC allegations. Questions raised on arrest procedure and lack of incriminating evidence.
Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to non-filing of returns.
Calcutta HC grants stay on GST demand as Appellate Tribunal is not yet operational and per Circular 224/18/2024-GST recovery is restricted in such cases.
Calcutta High Court addresses ITAT’s role in Sec 263 orders for fresh assessments and the eligibility for enhanced vehicle depreciation for own business use.
Calcutta HC rules share sale profits as capital gains for Century Plyboards, citing investment intent and consistent past tax treatment.
Calcutta High Court directs reconsideration of transitional GST credit claim, citing technical breach in obtaining provisional ID for migration.
Calcutta High Court rules notice is mandatory under Section 154(3) of the Income Tax Act before amending an assessment to reduce a refund. Arun Kumar Bose Vs ITO case.
Kolkata High Court grants stay on tax recovery in Adani Wilmar case, pending Appellate Tribunal formation, following Finance Ministry circular.