Bisweswar Midhya Vs Superintendent (Calcutta High Court) The Hon’ble Calcutta High Court in Bisweswar Midhya v. The Superintendent, CGST [MAT No. 1376 of 2022 with IA No. CAN 1 of 2022 dated September 01, 2022] disposed off the writ petition directing the assessing authority to forthwith revoke the suspension of the assessee’s registration. Further directed […]
Ekaksh Commerce Pvt Ltd Vs ITO (Calcutta High Court) By this writ petition, petitioner has challenged the impugned order dated 27th April, 2022 under Section 148A(d) of the Income Tax Act, 1961, relating to assessment year 2018-19 on the ground that the same being without jurisdiction and contrary to the provision of Section 149(1)(a) and […]
Calcutta High Court have allowed appeal under Section 34 of the Arbitration and Conciliation Act, 1996 on the issue that the arbitrator has not furnished any arithmetical basis or any documentary evidence to support the claim awarded to the respondent as Reasons are the links between the materials on which certain conclusions are based and the actual conclusions.
Excel Commodity And Derivative Pvt. Ltd Vs Union of India (Calcutta High Court) The appellant/assessee was issued notice under Section 148A(b) of the Act dated 22nd March, 2022. The sum and substance of the allegation in the notice was that the appellant/assessee has done fictitious derivative transactions with M/s. Blueview Tradecom Pvt. Ltd. The assessee […]
Taking into consideration Notification No. 12/2012-Cus there is no bar for availment of CENVAT Credit in terms of the Rule 3(7) where duty paid under Notification No. 12/2012-Cus and CENVAT Credit cannot be denied.
Ved Prakash Mittal Vs Union of India (Calcutta High Court) By this writ petition, petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961 dated 29th July, 2022, relating to the assessment year 2014-2015 on the ground that the same being without jurisdiction and being barred by limitation since the […]
PCIT Vs Britannia Industries Limited (Calcutta High Court) The short issue involved in this case is whether the Commissioner could have invoked his power under Section 263 of the Act on the ground that the Assessing Officer did not conduct proper enquiry. We need not labour much to decide this issue as the learned Tribunal […]
Due to technical fault in Income Tax portal notices were issued to a different e-mail address & same cannot be treated as service of Notice
Return was filed under the new PAN and in spite of that, assessing officer passed assessment order under old PAN – HC Quashed such order
Appellant is aggrieved by the action of the respondents in allegedly recovering tax without issuance of any order under Section 74(9) of GST
