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Calcutta High Court

Section 148 notice in non-existent company name was bad in law

October 24, 2021 3438 Views 1 comment Print

Transway Wine Pvt. Ltd. Vs PCIT (Calcutta High Court) Impugned notice is quashed solely on the ground that the impugned notice was issued in the name of non-existing company in spite of revenue having notice and knowledge of non-existence of such Company. Quashing of this notice will not prevent the respondents from issuing fresh notice in […]

Allotment of Flat to Sourav Ganguly was quashed as no one above Law

October 12, 2021 1698 Views 0 comment Print

The allotment of a plot by the West Bengal Housing Infrastructure Development Corporation (HIDCO) to former cricketer and current BCCI President Sourav Ganguly for the purpose of establishing an educational institution was quashed as no one could claim to be exclusive, above the law and sought benefits from the State, especially when question arose for allotment of plots for commercial ventures.

Faceless Assessment order quashed as password for VC not provided

October 12, 2021 15876 Views 0 comment Print

Neeraja Rateria Vs National Faceless Appeal Centre Delhi (Calcutta High Court) The Court: Heard learned advocates appearing for the parties. In this matter the petitioner has challenged the impugned assessment order dated 26th August, 2021 passed under section 143(3) read with section 144B of the Income Tax Act relating to assessment year 2018-19 and subsequent […]

HC quashes faceless assessment order for not providing password for Video conference link

October 11, 2021 2637 Views 0 comment Print

The Calcutta High court in this case was considering the writ petition where the petitioner contended that the assessment was made in disregard of the violation of natural justice as the password for the Video Conferencing was not provided and relevant evidence was produced.

Section 153C order passed without disposing objection of Assessee Violates principle of natural justice

October 10, 2021 3027 Views 0 comment Print

Bajrang Tea Manufacturing Company Private Limited Vs Union of India (Calcutta High Court) I am of the view that a very short issue, according to me, involved in these writ petition is as to whether before passing the aforesaid impugned assessment orders, the objections/representations made by the petitioners against the initiation of impugned proceedings under […]

GST registration cancellation for work from Home; Pass reasoned & Speaking order: HC

October 10, 2021 2568 Views 0 comment Print

Temporarily petitioner was not carrying his business from the premises in question from officially registered premises and they were carrying business in question from home.

HC quashes Faceless Assessment Order Passed without Waiting for DRP direction

October 9, 2021 1293 Views 0 comment Print

Respondent was not in a position to defend and justify the action of the Respondent of passing the impugned assessment order in disregard to the aforesaid circular of the CBDT and also the action of the Respondent concerned in passing the impugned assessment order without getting any instruction from the DRP within the time stipulated under the statute.

Attachment of Bank accounts are not permitted after expiry of statutory time limit

October 7, 2021 4125 Views 0 comment Print

In present facts of the case, the Hon’ble Calcutta High Court allowed the Writ Petition filed by the Petitioner to operate his bank accounts and postal accounts in question, which were attached by the Respondent as time limit of 180 days under section 5 of the Prevention of Money Laundering Act, 2002 were expired.

HC declined to interfere with order of Settlement Commission & dismisses Writ Petition

October 2, 2021 2259 Views 0 comment Print

P. K. Bhawmick Vs Abhratosh Mazumdar (Calcutta High Court) HC was not inclined to interfere with the impugned order of the Settlement Commission in this Writ Petition and dismissed the same for the following reasons: i) Petitioner/Income Tax authorities have failed to make out any case in this Writ Petition that the learned Settlement Commission […]

SCN issued by DRI stayed for lack of authority under Customs Act

September 29, 2021 2064 Views 0 comment Print

Aktel By Proprietorship Anand Kumar & Ors. Vs Union of India And Ors. (Calcutta High Court) Current writ petition has been filed against Show Cause Notice dated April 13, 2020 (SCN) issued by the Directorate of Revenue Intelligence (“DRI”) under Section 124 read with Section 28 of the Customs Act, 1962 on the ground of […]

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