{"id":28463,"date":"2022-07-18T12:23:22","date_gmt":"2022-07-18T06:53:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/b-d-tea-estates-pvt-ltd-v-state-of-west-bengal-2022-444-itr-504-calhc\/"},"modified":"2022-07-18T12:23:22","modified_gmt":"2022-07-18T06:53:22","slug":"b-d-tea-estates-pvt-ltd-v-state-of-west-bengal-2022-444-itr-504-calhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/b-d-tea-estates-pvt-ltd-v-state-of-west-bengal-2022-444-itr-504-calhc\/","title":{"rendered":"B. D. Tea Estates Pvt. Ltd. v State of West Bengal (2022) 444 ITR 504 (Cal)(HC))"},"content":{"rendered":"<p>First Appellate Authority confirmed the order of the Assessing Officer . The appellant filed writ against the said orders.\u00a0 Dismissing the petitions the Court held that \u00a0that \u00a0writ is not maintainable\u00a0 when a statutory alternative remedy is available .\u00a0 The Court also observed that \u00a0the orders passed by the first appellate authority were neither without jurisdiction nor in violation of principles of natural justice nor there was any procedural illegality in the proceedings before the first appellate authority.( AY. \u00a02007-08, 2009-10)<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bengal Agricultural Income-tax Act, 1944   <\/p>\n<p>S. 34:Method of computation -Agricultural Income -tax -Appeal dismissed &#8211;  Alternative remedy \u2013 Writ is not maintainable [  West  Bengal Taxation  Tribunal Act, 1987, Art , 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-28463","post","type-post","status-publish","format-standard","hentry","category-allied-laws"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7p5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28463","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=28463"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28463\/revisions"}],"predecessor-version":[{"id":28464,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28463\/revisions\/28464"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}