HC set aside one line order dismissing appeal of assessee on the ground of delay in submission without supporting detailed reasons
SS Commotrade Private Limited Vs ITO (Calcutta High court) By this writ petition, petitioner has challenged the impugned order dated 30th July, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2014-15, and, all subsequent proceedings based on the impugned notice dated 29th June, 2021 under Section 148 of the […]
Held that in absence of written arbitration agreement, the conduct between the parties cannot be construed to mean that, the parties had agreed to arbitration.
HC held that when assessee adjusted excise duty payable on closing stock of finished goods with available input credit and paid remaining amount after said adjustment, would tantamount to actual payment and no disallowance could be made under section 43B of Income-tax Act, 1961
Held that bill of entry was self-assessed before the notification no. 103/2020- Customs (N.T.) dated 29.10.2020 was issued. Accordingly, revised rate of duty not applicable.
Debabrata Santra Vs Assistant Commissioner of Revenue (Calcutta High Court) Calcutta High Court allows refiling of Appeal with Appellate Authority which was dismissed for non filing of certified copy of order FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the […]
S. D. Enterprises Vs Assistant Commissioner (Calcutta High Court) Petitioner submits that since the petitioner has approached the appellate authority under the statute and has complied with the provisions regarding deposit of a portion of the disputed amount of tax, the respondent authorities could not have debited the aforesaid amount from the electronic credit ledger […]
Golden Goenka Commerce Pvt. Ltd Vs PCIT (Calcutta High Court) By these writ petitions, petitioners have challenged the impugned orders of transfer of petitioners’ income tax file from Kolkata to Lucknow under Section 127(2) of the Income Tax Act, 1961. It is the case of the petitioner that before passing the impugned order of transfer […]
Held that intention of the parties to have their disputes arbitrated and that the same is paramount even where the dispute resolution clauses are vaguely worded or where there is an ambiguity in choice of the mechanism to be adopted.
PCIT Vs Burdwan Development Authority (Calcutta High Court) On perusal of the order passed by the tribunal HC find that the tribunal has rightly taken note of the legal position and granted relief to the assessee. Apart from that, the tribunal has also noted the factual position and relevant details were called for. The assessing […]
