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Assessee cannot be harassed for change in system of Income Tax department
Case Law Details
- Case Name
- Park Leather Company And Ors Vs CIT (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All High Courts, Calcutta High Court
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Park Leather Company And Ors Vs CIT (Calcutta High Court)
Introduction: In the case of “Park Leather Company And Ors Vs CIT” at the Calcutta High Court, the court tackled a situation where the assessee was left in limbo due to the transition to a faceless system within the Income Tax Department. The petitioner had challenged the inaction on the part of the CIT Appellate Authority in handling an appeal.
Analysis: The case’s critical aspects include:
1. Filing of the Appeal: The appeal was originally filed manually but became subject to the new faceless system following the ord...
