Calcutta High Court : Rupahali Sarees Pvt ltd & Anr Vs. Union of India & Ors(Calcutta High Court) Date-24-1-2023 Sub-The petition in this case filed to challenge inaction on part of CIT(Appeals) in deciding the appeal against order u/s 263 which was filed on 27-1-2020 even though almost 3 years had passed. The Ld Judge after listening to arguments… Read More ...

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Calcutta High Court: National Restaurant Association of India & Anr Vs The State of West Bengal and Ors Date-24/01/2023 Sub-In the absence of any rules under the Cigarettes and Other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act, 2003 [for short “COTP Act 2003”] neither the Kolkata Municipal Corporation nor… Read More ...

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Calcutta HighCourt : Surendra Kumar Singhi Vs ROC, West Bengal & Anr(Calcutta High Court) Date-20th January 2023 Sub-What is the criteria for determining whether the director is an additional director or independent director? Also whether an additional director is liable for prosecution regarding the non reporting of fullest information and explanation in the Board’s report on comments of… Read More ...

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Bombay High Court : S. 148A : Reassessment - Conducting inquiry, providing opportunity before issue of notice – Unsigned notice – Order is bad in law- Notice and order was quashed . [S. 147, 148 292B, Art. 14, 226] Petitioner is a non-resident Indian, residing in Dubai, UAE and since his total income for the relevant financial year was… Read More ...

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Bombay High Court : S. 69C : Unexplained expenditure-Civil Contractor engaged in civil construction contracts- Purchases from suspicious dealers-Official websites of the Sales Tax Department, Government of Maharashtra -Bogus purchases-Books of account not rejected-Opportunity for cross examination was not provided-Purchases through banking channels- Deletion of addition is upheld. [S. 133(6), 143(3)] The assessee is in the business of Civil… Read More ...

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Bombay High Court : S. 279 : Offences and prosecutions – Sanction - Chief Commissioner – Commissioner – Compounding can be done beyond a period of 12 months – Guidelines contrary to the Act–Rejection of Compounding Application Quashed. [S. 192, Art. 226] There was delay in depositing the tax deducted at source on account of TDS deducted from the… Read More ...

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Calcutta High Court : Dilip B Desai Vs DCIT Kolkata and others(Calcutta High Court) Date-13th January 2023 Sub-Whether reassessment proceedings initiated for AY 2015-16 relying on TOLA and Instruction issued by CBDT is bared by limitation? Justice Shekhar B Saraf in this judgement was dealing with challenge to the order u/s 148A(d) and Notice u/s 148 dated 29th July,2022… Read More ...

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Supreme Court : HP Sales India Pvt ltd Vs Commissioner of Customs(Import)[Supreme Court) Date-17th January 2023 Sub-Whether Automatic Data Processing Machines(ADP) can be said to be portable or not so as to attract a particular entry for levy of customs duty? An interesting question arose in this case where the Appellant and Lenovo contended that the ADP imported… Read More ...

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Pune Tribunal : S. 143(2) : Assessment – Notice – Amalgamation -Notice issued in the name of a non-existing entity is bad in law where the assessee had intimated the Department regarding such change – Decisions are to be read in the context in which they are rendered. [S. 143(3), 292BB] Assessee has intimated the date of Amalgamation… Read More ...

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Supreme Court : The State of Himachal Pradesh and Others Vs GOEL Bus Service Kullu Etc etc(Supreme Court) Date-13th January 2023 Sub-Whether special road tax charged by State of Himachal Pradesh for motor vehicles violating the rules is in the nature of penalty and thus against the competence of the State under Constitution of India? In this interesting… Read More ...

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