Calcutta High Court rejects Prasanta Sarkar’s writ challenging a 2022 income tax assessment, citing existing statutory appeal and unexplained filing delay.
Calcutta High Court sets aside an Income Tax Act Section 154 order for AY 2013-14, as it was issued against a deceased individual, allowing the daughter-in-law’s appeal.
Calcutta High Court held that SEBI cannot be forced to hand over documents to the accused. Accordingly, allowing petition u/s. 91 of the Code of Criminal Procedure as preferred by the accused is not sustainable.
Calcutta High Court sets aside GST penalty for non-physical delivery challan, emphasizing no tax evasion intent and digital document availability.
Calcutta High Court rules uploading orders on the GST portal is valid service under Section 169(1)(d), rejecting claims that other methods must be exhausted first.
Calcutta High Court remands a GST Input Tax Credit reversal case, setting aside previous orders due to factual disputes and lack of proper hearing.
Calcutta High Court stays reassessment proceedings against Unisource Hydro Carbon Services, highlighting the need for affidavits and potential natural justice violations.
Calcutta High Court overturns Section 148A(d) income tax order for AY 2018-19, citing natural justice violation due to lack of personal hearing. Case remanded for re-evaluation.
Calcutta High Court upholds ITAT decision, dismissing Income Tax Department’s appeal regarding share capital and premium addition for AY 2012-13.
Calcutta High Court directs refund of IGST paid by Sanjay Kumar Lohia, ruling a challan’s incorrect tax period entry should not deny a legitimate refund claim.