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Calcutta High Court

WBGST Act: HC Dismisses Premature Appeal Against Preliminary Report

July 23, 2023 402 Views 0 comment Print

A noteworthy ruling from the Calcutta High Court upholds a preliminary report issued by the Deputy Commissioner of Revenue in the case of non-filing of an objection by Jac Olivol Products Private Limited, shedding light on critical nuances of the WBGST Act.

Benami Property: Calcutta High Court Refuses to Quash Notice 

July 23, 2023 978 Views 0 comment Print

Calcutta High Court allows re-hearing and extension to file objections in a case concerning Section 24 of the Prohibition of Benami Property Transaction Act. The decision provides an opportunity for a more detailed review of the law.

Section 148A(d) Order Invalid: Evidence Copy & Cross Examination Denied

July 23, 2023 4356 Views 0 comment Print

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.

Calcutta HC Dismisses WP Challenging Section 148A(d) Order as petitioner availed alternative remedy

July 23, 2023 582 Views 1 comment Print

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.

Calcutta HC Directs Swift Adjudication of Appeals on Black Money Act Assessments

July 22, 2023 498 Views 0 comment Print

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.

Calcutta HC: Ignore Adverse Remarks in Assistant Commissioner’s Service Record

July 22, 2023 567 Views 0 comment Print

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.

No Penalty for One-Day E-way Bill Expiry Delay

July 22, 2023 1368 Views 0 comment Print

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.

Writ jurisdiction cannot be invoked for a second section 154 rectification application as order is appealable

July 22, 2023 867 Views 0 comment Print

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.

Order passed u/s 148A(d) within 3 years needs approval from PCIT & not PCCIT

July 21, 2023 1995 Views 0 comment Print

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.

Writ Court does not act as assessing officer or appellate authority: Calcutta HC

July 20, 2023 303 Views 0 comment Print

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

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