2 Calcutta High Court

Calcutta High Court

Central excise cannot move against legal heirs of a deceased person to recover penalty

Commissioner of CGST And Central Excise Vs Ashirwad Foundries Private Limited And Anr (Calcutta High Court)

Commissioner of CGST And Central Excise Vs Ashirwad Foundries Private Limited And Anr (Calcutta High Court) Whether central excise can move against legal heirs of a deceased person to recover the penalty imposed under  Act. The Division bench of Calcutta High Court in this case was dealing with an important matter where the Department fi...

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ITAT adopted findings of CIT(A) as its own – HC held order is without application of mind

CIT Vs Indian Aluminium Co. Ltd. (Calcutta High Court)

Calcutta HC order in on how an order should not be drafted where Tribunal adopted finding of CIT(A) verbatim as its own findings...

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Grounds on which transfer of Income Tax assessment records/jurisdiction can be challenged

Kamal Nath Vs PCIT (Calcutta High Court)

Kamal Nath Vs PCIT (Calcutta High Court) What are the grounds on which transfer of assessment records/jurisdiction can be challenged u/s 127 of the Income-tax Act, 1961? In this high profile case relating to ex-chief minister of Madhya Pradesh, when Dr A M Singhvi along with Mr JP Khaitan represented the petitioner before Hon’ble Justic...

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Granting opportunity of cross-examination of concerned person mandatory

Sarwan Kumar Poddar Vs Union of India (Calcutta High Court)

Calcutta High Court held that passing of an order without allowing the assessee an opportunity of cross-examination of the concerned person is against the principle of natural justice and liable to be set aside....

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Calcutta HC set-aside demand order passed without disposing stay petition

Rifle Factory Co-operative Society Ltd Vs ACIT (Calcutta High Court)

Rifle Factory Co-operative Society Ltd Vs ACIT (Calcutta High Court) Whether demand in pursuance of order of assessment can be pursued without disposing off the petition for stay of demand. The Single Bench of Calcutta High Court in this case was dealing with a situation where without disposing off the petition for stay of demand, [&helli...

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ITATs can allow ground which was not taken before CIT(A) & Assessing Officer

PCIT Vs Eversafe Securities (Calcutta High Court)

Whether ITAT has the power to entertain additional ground without recording reasons and without following Rule 46A of the Income-tax rules, 1962 and whether jurisdictional issue relating to non issuance of notice u/s 143(2) can be raised at any time?...

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HC directs AO to issue fresh SCN with an open mind without pre-deciding any issue

Joyous Blocks & Panels Private Limited Vs Assistant Commissioner, Commercial Taxes (Calcutta High Court)

HC held that we are confident that very same officer will have an open mind and issue a show cause notice in a proper manner giving adequate opportunity to the appellants to submit their reply and it is thereafter the show cause notice has to be adjudicated...

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PCIT cannot invoke revisionary jurisdiction if AO conducted proper enquiry

PCIT Vs Britannia Industries Limited (Calcutta High Court)

It is not a case of lack of enquiry or lack of proper enquiry. The PCIT does not in as many words states that there was lack of enquiry or lack of proper enquiry and all that is said is that the assessing officer did not verify these aspects which is factually incorrect. Therefore, it is not a case where the PCIT could have invoked his ju...

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Calcutta HC order refund of excess VAT paid which was accepted by department in Form 27

Mobile Store Limited Vs Joint Commissioner (Calcutta High Court)

Mobile Store Limited Vs Joint Commissioner, Commercial Taxes (Calcutta High Court) 1. This intra-Court appeal by the writ petitioner is directed against the order dated 29th November, 2022 in W.P.A. 23900 of 2022. The said writ petition was filed by the appellant praying for a direction upon the respondents to refund the amount of excess ...

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HC allows rectification of GSTR-1 as entries mistakenly shown in B2C instead of B2B

T.M.C. – HI - Tech Vs Assistant Commissioner State GST (Calcutta High Court)

Certain inadvertent mistakes were committed by showing the outward supply in B2C column instead of B2B and therefore, the recipient, i.e. the respondent no.2 is unable to find the same in GSTR-2A...

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