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Calcutta High Court

Key Jurisdictional Issue: Adjudicating Authority’s Oversight of Rule 6(3) Explanation

September 15, 2023 474 Views 0 comment Print

Kesoram Spun Pipes And Foundries Ltd. Vs Commissioner Of Central Excise & Ors. (Calcutta High Court) Introduction: The crux of the case involving Kesoram Spun Pipes And Foundries Ltd. vs. Commissioner Of Central Excise & Ors. centers on a critical jurisdictional issue. In this analysis, we delve into the pivotal aspect of the adjudicating authority’s […]

Legal Consequences of Delay in Court-Sanctioned Sale Payments

September 15, 2023 1017 Views 0 comment Print

Explore Raj Kumar & Co Pvt. Ltd. case and legal repercussions of failing to complete purchase considerations in property sales, as discussed in Calcutta High Court judgment.

Non-allowance to cross-examination person whose statement is relied upon makes entire adjudication proceedings bad

September 13, 2023 7488 Views 0 comment Print

Calcutta High Court held that initiation of adjudication proceeding without allowing cross-examination of person whose statements recorded and relied upon in the adjudication proceeding makes the entire proceeding vitiated.

HC Quashes Section 148A(d) Order Based on Cash, Loan & Transaction Records not shared with Appellant

September 11, 2023 894 Views 0 comment Print

In a case involving violation of natural justice, Calcutta High Court sets aside an Income Tax order for assessment year 2019-20. Details inside

HC Dismisses Delayed Revenue Appeal Due to Department’s Lack of Diligence in Filing

September 11, 2023 585 Views 0 comment Print

In a significant decision, the Calcutta High Court dismisses a delayed revenue appeal due to a lack of diligence in filing the appeal within the prescribed timeframe.

Calcutta High Court Dismisses Appeal for Low Tax Effect

September 11, 2023 849 Views 0 comment Print

In a recent ruling, Calcutta High Court dismisses a revenue appeal against K.B. Capital Markets Pvt. Ltd. due to tax effect falling below CBDT Circular threshold.

Co-op Society Eligible for Section 80P(2)(a)(i) Deduction on Interest from Statutory Reserves

September 11, 2023 3600 Views 0 comment Print

Calcutta High Court’s ruling that co-operative societies are entitled to Section 80P(2)(a)(i) deduction for interest earned from statutory reserves, as per Income Tax Act

GST: Calcutta HC stays Section 61 notice over jurisdiction issue

September 11, 2023 2214 Views 0 comment Print

Calcutta High Court allows Gopeshwar Iron & Steel’s appeal, staying a notice under Section 61 of the CGST Act, 2017. Discover why jurisdiction matters in this intricate tax case.

Violation of principle of Natural Justice: Calcutta High Court Sets Aside Tax Order

September 10, 2023 8016 Views 0 comment Print

An in-depth analysis of the Calcutta High Court’s decision in Anuj Bakshi Vs ACIT. The court set aside an Income Tax order due to violations of Natural Justice principles.

HC Directs AO to Address Tax Challan updation Delays

September 10, 2023 1125 Views 0 comment Print

The case of Dinesh Kumar Goyal vs ITO brought before the Calcutta High Court revolves around the non-consideration of repeated representations made for updating challans against outstanding taxes. 

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