Calcutta HC Directs Expedited Disposal of ITAT Restoration Application

A.D. Electrosteel Co. Pvt. Ltd. & Anr. Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court has directed the Income Tax Appellate Tribunal (ITAT) to expeditiously dispose of an appeal filed by A.D. Electrosteel Co. Pvt. Ltd. The company filed a writ petition seeking to cancel a demand notice issued under Section 156 of the Income Tax Act, 1961, based on an assessment order from 2015. The case has a complex procedural history. An initial appeal against the assessment order for the assessment year 2012-13 was dismissed by the Commissioner of Income Tax (Appeals) in 2016...