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Calcutta High Court

Section 148A(d) Order in IT Act Isn’t Final; No Tax Demand Arises

June 25, 2023 2211 Views 0 comment Print

In a recent judgement, Calcutta High Court affirmed that an order under Section 148A(d) of the Income Tax Act is not a final assessment order, nor does it give rise to any tax demand.

Calcutta High Court Quashes Assessment Notice Against Non-Existing Entity

June 25, 2023 405 Views 0 comment Print

Explore the case of Virender Kumar And Sons Jewellers LLP Vs ITO, in which the Calcutta High Court invalidated an assessment notice against a non-existing entity.

Sufficiency of Reasons under Section 148A(d) cannot Be Challenged by Writ

June 25, 2023 387 Views 0 comment Print

Review of the Calcutta High Court ruling in Arissan Energy Limited Vs Union of India, explaining why findings in an order under Section 148A(d) of the Income Tax Act cannot be scrutinized by a writ court.

HC dismissed writ petition challenging Section 148A(d) order as jurisdiction of ‘Specified Authority’ not challenged

June 25, 2023 468 Views 0 comment Print

Analysis of the Calcutta High Court’s decision in the case of Expandable Enterprises Private Limited vs. ITO, dismissing the writ petition due to the unchallenged jurisdiction of the “Specified Authority” under Section 151 of the Income Tax Act.

Kolkata Municipal Corporation Can Recover Property Tax Dues Based on Area in Possession

June 25, 2023 717 Views 0 comment Print

Analyzing the Calcutta High Court’s verdict in the Kohlbros Wireless Solutions LLP vs. Kolkata Municipal Corporation case, upholding the Corporation’s right to recover property tax dues based on the area actually in possession.

Calcutta HC dismisses Writ Petition due to unjustifiable delay in its submission

June 22, 2023 627 Views 0 comment Print

Calcutta High Court case between Saru Kankani and Union of India, focusing on the consequences of unjustified delays in filing legal actions.

Look Out Circular cannot be made norm to recover outstanding Bank payments

June 22, 2023 696 Views 0 comment Print

Calcutta High Court held that Look Out Circular has dangerous repercussions on the person’s right to freely move across and beyond the country and remain mobile. Hence, Look Out Circular cannot be made the norm for recovery of outstanding payments to the Bank.

GST: HC Allows Release of Machinery; Legal Challenge to Seizure Legality

June 22, 2023 666 Views 0 comment Print

In the case of DRB Infrastructure Pvt Ltd Vs State of West Bengal, the Hon’ble Kolkata High Court at Jalpaiguri has allowed release of machinery upon furnishing a bank guarantee. The petitioner, a contractor, challenged seizure’s legality, arguing against imposition of a penalty due to absence of an invoice.

HC dismisses Writ due to detailed Section 147 order with extensive reasons

June 21, 2023 7239 Views 0 comment Print

Court dismissed the writ petition arguing that the impugned assessment order under Section 147 of the Act was, in fact, an appealable order, and had been passed providing extensive reasons.

Calcutta High Court Quashes Section 148A(d) Order for Violation of Natural Justice Principles

June 21, 2023 1428 Views 0 comment Print

Read the full text of the judgment/order of the Calcutta High Court in the case of Winsome Highrise Pvt. Ltd. & Anr. vs. Union of India & Ors. The court quashes the impugned order under Section 148A(d) of the Income Tax Act, 1961, for violating principles of natural justice by denying the petitioner an opportunity for a personal hearing.

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