Calcutta High Court asserts that the denial of the opportunity for cross-examination and failure to provide copies of evidence render an order invalid under the Income Tax Act.
In the case of Kothari Credit (India) Limited v. Union of India and others, the petitioner filed a writ petition challenging the impugned order passed under Section 148A(d) of the Income Tax Act, 1961.
In the case of Vikash Marda Vs Union Of India, the Calcutta High Court instructs CIT(A) to expedite pending appeals concerning assessments made under the Black Money Act.
Read the Calcutta High Court’s ruling in Sanpak Business Solutions vs Assistant Commissioner case. Learn about allegations, apology, show-cause notice, and court’s directions.
In a significant ruling, the Calcutta High Court held that a less than a day delay in the expiry of an E-way bill due to reasons beyond control is excusable, setting aside penalties in the case of Ashok Mishra Vs State of West Bengal & Ors.
In S.P. Paper Packaging Pvt Ltd Vs Union of India, the Calcutta High Court rules that the writ jurisdiction cannot be invoked for a second rectification application under section 154 of the Income Tax Act, 1961, as the order is appealable.
Calcutta High Court held that considering the provisions, order passed u/s 148A(d) is within three years and accordingly, Principal CIT (PCIT) and not the Principal Chief CIT (PCCIT) is ‘Specified Authority’ for approval of the same. Thus, AO rightly took approval from Principal CIT.
The Calcutta High Court rejects a writ petition challenging a tax assessment order, reaffirming that a Writ Court does not act as an assessing officer or an appellate authority
The Calcutta High Court has ruled that the GST and Anti-Fraud departments cannot send notices to advocates of individuals accused of tax evasion, emphasizing the privileged communication between clients and their legal advisors.
Delve into the landmark judgment of the Calcutta High Court in the case of Winsome Highrise Pvt. Ltd Vs Union of India. Unravel the emphasis on principles of natural justice and the consequences on the Indian Income Tax Act.
