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Calcutta High Court

Calcutta HC Sets Aside Section 148A(d) Order – Violation of Natural Justice

July 24, 2023 5091 Views 0 comment Print

Calcutta High Court’s ruling in Sushil Jaiswal Vs Union of India – order under Section 148A(d) set aside due to denial of personal hearing violating principles of natural justice.

HC explains specified authority under Section 151(ii) of Income Tax Act

July 23, 2023 5484 Views 0 comment Print

Gemini Overseas Limited filed a writ petition challenging the order passed under Section 148A(d) of the Income Tax Act, 1961, for the assessment year 2019-20. The petitioner contended that the order was passed without approval from the “Specified Authority” as required under Section 151(ii) of the Income Tax Act, 1961.

WBGST Act: HC Dismisses Premature Appeal Against Preliminary Report

July 23, 2023 525 Views 0 comment Print

A noteworthy ruling from the Calcutta High Court upholds a preliminary report issued by the Deputy Commissioner of Revenue in the case of non-filing of an objection by Jac Olivol Products Private Limited, shedding light on critical nuances of the WBGST Act.

Benami Property: Calcutta High Court Refuses to Quash Notice 

July 23, 2023 1293 Views 0 comment Print

Calcutta High Court allows re-hearing and extension to file objections in a case concerning Section 24 of the Prohibition of Benami Property Transaction Act. The decision provides an opportunity for a more detailed review of the law.

Section 148A(d) Order Invalid: Evidence Copy & Cross Examination Denied

July 23, 2023 4773 Views 0 comment Print

Calcutta High Court asserts that the denial of the opportunity for cross-examination and failure to provide copies of evidence render an order invalid under the Income Tax Act.

Calcutta HC Dismisses WP Challenging Section 148A(d) Order as petitioner availed alternative remedy

July 23, 2023 774 Views 1 comment Print

In the case of Kothari Credit (India) Limited v. Union of India and others, the petitioner filed a writ petition challenging the impugned order passed under Section 148A(d) of the Income Tax Act, 1961.

Calcutta HC Directs Swift Adjudication of Appeals on Black Money Act Assessments

July 22, 2023 975 Views 0 comment Print

In the case of Vikash Marda Vs Union Of India, the Calcutta High Court instructs CIT(A) to expedite pending appeals concerning assessments made under the Black Money Act.

Calcutta HC: Ignore Adverse Remarks in Assistant Commissioner’s Service Record

July 22, 2023 792 Views 0 comment Print

Read the Calcutta High Court’s ruling in Sanpak Business Solutions vs Assistant Commissioner case. Learn about allegations, apology, show-cause notice, and court’s directions.

No Penalty for One-Day E-way Bill Expiry Delay

July 22, 2023 1563 Views 0 comment Print

In a significant ruling, the Calcutta High Court held that a less than a day delay in the expiry of an E-way bill due to reasons beyond control is excusable, setting aside penalties in the case of Ashok Mishra Vs State of West Bengal & Ors.

Writ jurisdiction cannot be invoked for a second section 154 rectification application as order is appealable

July 22, 2023 1164 Views 0 comment Print

In S.P. Paper Packaging Pvt Ltd Vs Union of India, the Calcutta High Court rules that the writ jurisdiction cannot be invoked for a second rectification application under section 154 of the Income Tax Act, 1961, as the order is appealable.

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