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Konark Life Spaces v. ACIT (Bombay High Court)
Bombay High Court : S. 147 : Reassessment-After the expiry of four years-Loans and advances to sister concern-Allegation of colourable device-No failure to disclose material facts-Notice of reassessment and order disposing objection was quashed. [S. 69, 148, Art. 226] The original assessment was completed under section 143(3) of the Act. The reassessment notice was issued on 30-3-2021, on the… Read More ...
Kamal Nath Vs PCIT Kolkata-9 & Ors (Calcutta High Court)
Calcutta High Court: Kamal Nath Vs PCIT Kolkata-9 & Ors(Calcutta High Court) Date-10th February 2023 Sub-Whether an order for transfer of a case from one city to another is an administrative order or a quasi judicial order and also whether reasons are required to be recorded for passing such an order? In this high voltage case related to… Read More ...
Debashis Sinha & Ors Vs RNR Enterprises (Supreme Court)
Supreme Court : Debashis Sinha & Ors Vs RNR Enterprises (Supreme Court) Date-9th February 2023 Sub-Is it the joint responsibility of the flat buyer and the builder to obtain the completion certificate from Kolkata Municipal Corporation and is buyer at fault if he moves in the flat without the CC and connected issues. Interesting issues arose in this… Read More ...
ITC Limited Vs Aashna Roy (Supreme Court)
Supreme COurt : ITC Limited Vs Aashna Roy (Supreme Court) Date-7th February 2023 Sub-Whether improper hair cut and consequent humiliation and embarrassment amounts to deficiency in service to lead to compensation under the Consumer Protection Laws? An interesting question arose in this case when the defendant in this case was given a bad hair cut at Hotel ITC… Read More ...
Godrej Sara Lee Limited Vs The Excise and Taxation officer-cum-Assessing Authority & Ors (Supreme Court)
Supreme Court of India : Godrej Sara Lee Limited Vs The Excise and Taxation officer-cum-Assessing Authority & Ors (Supreme Court) Date:01-02-2023 Sub-When a Writ petition can be entertained under Article 226 without relegating the petitioner to alternative remedy? Though this issue is no longer res integra in view of catena of judicial decisions of the highest court of the Country,… Read More ...
Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd. v. ACIT (Delhi High Court)
Delhi High Court : S. 147 : Reassessment-After the expiry of four years-Verification tax residency certificate issued by other jurisdiction-For determining residential status, treaty eligibility and legal ownership-bad in law-Reassessment Notice quashed-DTAA-India- Singapore. [S. 143(1), 148, Art. 13(4), Art. 226] The reassessment notice was issued to verify the genuineness of the Transaction. The assesse filed the objections to the… Read More ...
K.L.Suneja & Anr Vs Dr (Mrs)Manjeet Kumar Moga (D) through her LR & Anr (Supreme Court)
Supreme Court : K.L.Suneja & Anr Vs Dr (Mrs)Manjeet Kumar Moga (D) through her LR & Anr(Supreme Court) Date-31st January 2023 Sub- Liability to pay interest by the developer when the disputed amount is returned by way of Pay order. An interesting question arose in this case where an apartment buyer was returned the money paid by her… Read More ...
Rupahali Sarees Pvt ltd & Anr Vs. Union of India & Ors (Calcutta High Court)
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 ...
National Restaurant Association of India & Anr Vs The State of West Bengal and Ors (Calcutta High Court)
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 ...
Surendra Kumar Singhi Vs ROC, West Bengal & Anr (Calcutta High Court)
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 ...