Ved Prakash Mittal Vs Union of India (Calcutta High Court) By this writ petition, petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961 dated 29th July, 2022, relating to the assessment year 2014-2015 on the ground that the same being without jurisdiction and being barred by limitation since the […]
PCIT Vs Britannia Industries Limited (Calcutta High Court) The short issue involved in this case is whether the Commissioner could have invoked his power under Section 263 of the Act on the ground that the Assessing Officer did not conduct proper enquiry. We need not labour much to decide this issue as the learned Tribunal […]
Due to technical fault in Income Tax portal notices were issued to a different e-mail address & same cannot be treated as service of Notice
Return was filed under the new PAN and in spite of that, assessing officer passed assessment order under old PAN – HC Quashed such order
Appellant is aggrieved by the action of the respondents in allegedly recovering tax without issuance of any order under Section 74(9) of GST
HC set aside one line order dismissing appeal of assessee on the ground of delay in submission without supporting detailed reasons
SS Commotrade Private Limited Vs ITO (Calcutta High court) By this writ petition, petitioner has challenged the impugned order dated 30th July, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2014-15, and, all subsequent proceedings based on the impugned notice dated 29th June, 2021 under Section 148 of the […]
Held that in absence of written arbitration agreement, the conduct between the parties cannot be construed to mean that, the parties had agreed to arbitration.
HC held that when assessee adjusted excise duty payable on closing stock of finished goods with available input credit and paid remaining amount after said adjustment, would tantamount to actual payment and no disallowance could be made under section 43B of Income-tax Act, 1961
Held that bill of entry was self-assessed before the notification no. 103/2020- Customs (N.T.) dated 29.10.2020 was issued. Accordingly, revised rate of duty not applicable.
