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Calcutta High Court

GST: Cash-credit account cannot be attached by Revenue being not debt

June 10, 2023 3663 Views 0 comment Print

Calcutta HC in J. L. Enterprises v. Assistant Commissioner, State Tax held that cash-credit facility is not a debt, thus cannot be attached through provisional attachment order.

Constitutional Writ Jurisdiction cannot act as AO & scrutinize facts/evidence: HC

May 31, 2023 1032 Views 0 comment Print

Constitutional Writ Jurisdiction of HC cannot act as an assessing officer and scrutinize facts/evidence & substitute the same with its own

Calcutta HC Sets Aside Assessment Order due to Violation of Natural Justice

May 31, 2023 1377 Views 0 comment Print

Calcutta High Court has overturned the order passed under Section 148A(d) of Income Tax Act and restored the matter to the stage of 148A(b).

Issuance of Notice & Reassessment Beyond Six Years Barred by Limitation

May 31, 2023 2025 Views 1 comment Print

Calcutta High Court has recently ruled that the issuance of notice and initiation of reassessment beyond six years is barred by limitation

Power of reopening an assessment is a ‘power’ which should be exercised with adequate reason

May 30, 2023 1236 Views 0 comment Print

HC set aside SCN issued under Section 148A(b) & consequential orders on the grounds that the opportunity of being heard provided at first instance should be an effective opportunity, since, the power of reopening an assessment is a ‘power’ which should be exercised with adequate reason.

ED directed to continue investigation in recruitment scam in municipality

May 30, 2023 945 Views 0 comment Print

Calcutta High Court dismissed the review petition and directed the ED (Enforcement Directorate) to continue the investigation in the recruitment scam in municipality.

Section 148A(d) order invalid if approval was taken from wrong authority

May 16, 2023 4137 Views 0 comment Print

Kiran Agarwal challenges an order under Section 148A(d) of the Income Tax Act, citing jurisdictional issues. Calcutta High Court quashes the order due to non-compliance with approval formalities.

WBVAT: Order against Resigned Director – HC directs Magistrate to pass speaking order

May 13, 2023 441 Views 0 comment Print

Sushil Kumar Gupta & Ors. Vs State of West Bengal & Anr. (Calcutta High Court) Learned advocate for the petitioners submits before this Court that the present petitioner No.-3 has resigned from the company as a Director in the year 1994 and the other petitioners have no connection in the alleged occurrence of offence, however […]

GST: Adverse order cannot be passed without providing opportunity of hearing even if not asked

May 13, 2023 1374 Views 0 comment Print

HC held that even without any request for personal hearing by an assessee, officer must have to provide personal opportunity of hearing, if the order is contemplated to be adverse.

HC quashed reassessment order as approval was not from specified authority

May 10, 2023 1560 Views 0 comment Print

PCIT from whom approval has been taken is not specified authority for approval under Section 148 and Section 148A of Income Tax Act, 1961.

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