Case Law Details
Case Name : ITO Vs Dhanstock And Share Brokers Pvt Ltd (Calcutta High Court)
Appeal Number : APOT/215/2023 IA NO: GA/2/2023
Date of Judgement/Order : 24/05/2024
Related Assessment Year : 2014-15
Courts :
All High Courts Calcutta High Court
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ITO Vs Dhanstock And Share Brokers Pvt Ltd (Calcutta High Court)
The appeal by the revenue was centered around an order passed under Section 148A(d) of the Income Tax Act, 1961, dated July 28, 2022, for the assessment year 2014-15. The Single Bench had quashed this order, deeming it barred by limitation. The learned senior standing counsel for the appellant, Mr. Prithu Dudheria, and the learned counsel for the respondent, Mr. Hemant Tiwari, presented their arguments before the court.
A crucial aspect of the case was the precedent set by a similar matter in M/s. Arati Marketi
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Why this commentary, what is the significance of this order? Matter has been adjourned simply, a normal procedure in courts.