Courts: Calcutta High Court
1,636 articlesIncome Tax

Income Tax
Issue of Section 148A notice mandatory before issuing any notice U/s. 148
Income Tax

Income Tax
HC imposes cost for filing writ against section 148 notice after 10 Months
Corporate Law

Corporate Law
Interim Compensation Awarded U/S 143A of NI Act Cannot Be Recovered From Estate of Deceased Accused
Income Tax

Income Tax
HC dismisses writ petition for availability of alternative remedy; Impost cost on Advocate for Rude Behaviour in Court
Corporate Law

Corporate Law
HC imposes cost of Rs. 5000 for delayed filing of writ against section 148 Notice
Corporate Law

Corporate Law
HC cannot stop Income Tax Demand recovery from directors Post Liquidation of Company
Income Tax

Income Tax
Revisional Authority cannot act as Appellate Authority” set aside by Hon’ble Division Bench & Allowed Writ petition
Corporate Law

Corporate Law
Section 148 Notice after expiry of 4 years on facts already available before AO, is bad in law
Corporate Law

Corporate Law
HC quashes section 263 revision as CIT not assumed jurisdiction without conducting independent enquiry
Goods and Services Tax

Goods and Services Tax
Jurisdiction for audit department to issue a notice called spot memo
Excise Duty

Excise Duty
Mere use of words ‘willfully suppressed’ not enough to validate show cause notice
Corporate Law

Corporate Law
Grant of leave by tribunal to file a miscellaneous application without considering its maintainability was improper
Goods and Services Tax

Goods and Services Tax
Section 84(1) – WBVAT – Mandatory pre-deposit of 15% not ultra vires
Income Tax

Income Tax
