AO issued a notice dated 3.2.2022 by which petitioner was asked to furnish relevant documents on or before 10.02.2022 and without waiting for the response by the petitioner AO on 04.02.2022 passed the assessment order which is in violation of the principle of natural justice.
HC held that interest component of Equated Monthly Instalments (EMI) of loan, through credit card services by a bank, attracts payment of GST
Explore the Jamuna Transport vs Union of India case challenging an IT refund denial under Section 119(2)(b). Details on the petitioner’s claims, application for rectification, and the court’s directive.
Explore the case of Adhunik Corporation Ltd vs Superintendent, CGST Act, with a detailed analysis of Section 83, provisional attachment, and the impact of concluded Section 67 proceedings.
Explore the Calcutta High Court ruling on PCIT vs Organon, examining the delay condonation application. Legal insights, precedents, and implications for income tax appeals.
HC held that this Court while exercising jurisdiction under Section 260A of the Income Tax Act cannot be called upon to reexamine the facts or to re-appreciate the tenor and ambit of the document which was placed before the Assessing Officer, CITA and more importantly the Tribunal has noted that the assessee has failed to establish the reimbursement which was pleaded by producing document despite opportunity being given at the appellate stage.
Calcutta High Court quashes IT notice against Tinplate Company, citing change of opinion in assessing officer approach. Detailed analysis and implications.
Calcutta High Court sets aside IT order in Aman Khetawat vs ITO case due to violation of natural justice. Fresh order instructed. Calcutta High Court sets aside IT order in Aman Khetawat vs ITO case due to violation of natural justice. Fresh order instructed.
Nand Kishore Rai Vs Central Bureau of Investigation (Calcutta High Court) The accused persons were given benefit of doubt, as the prosecution failed to inquire the witness and also failed to produce necessary books of accounts. Facts- The appellants, Nand Kishore Rai and his wife Smt. Bandana. Rai, were found guilty to the charge under […]
SMJ Eximp Limited Vs Union of India & Ors. (Calcutta High Court) It is the grievance of the petitioner that in spite of intimation of the fact that the assessee is not existing, still respondent is proceeding with the impugned reassessment proceeding and submits that the whole proceeding and the impugned notice and assessment order […]
