![Assessee cant be Harassed for Change in System: Calcutta HC Slams Income Tax Dept for Not Knowing Appellate Authority under Faceless System [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Assessee-cant-be-Harassed-for-Change-in-System-Calcutta-HC-Calcutta-High-Court-High-Court-Income-Tax-Dept-Income-Tax-taxscan.jpg "Assessee cant be Harassed for Change in System: Calcutta HC Slams Income Tax Dept for Not Knowing Appellate Authority under Faceless System [Read Order]")
"Assessee can't be Harassed for Change in System": Calcutta HC Slams Income Tax Dept for Not Knowing Appellate Authority under Faceless System [Read Order]
In a recent decision the Calcutta High Court slammed Income Tax Department for not knowing the Appellate Authority under the faceless system and...
![Writ Jurisdiction cannot be Invoked when Order u/s 148A(d) Income Tax Act Culminated into Final Assessment Order: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Writ-Jurisdiction-Income-Tax-Act-Final-Assessment-Calcutta-highcourt-TAXSCAN-1.jpg "Writ Jurisdiction cannot be Invoked when Order u/s 148A(d) Income Tax Act Culminated into Final Assessment Order: Calcutta HC [Read Order]")
![Writ Petition cannot be Entertained when Assessment Order is Appealable: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Writ-Petition-Writ-Petition-cannot-be-Entertained-Writ-Petition-cannot-be-Entertained-when-Assessment-Order-is-Appealable-taxscan.jpg "Writ Petition cannot be Entertained when Assessment Order is Appealable: Calcutta HC [Read Order]")
![Reopening Assessment u/s 147 of Income Tax Act Quoting Wrong PAN: Calcutta HC orders to Produce Relevant Records [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Reopening-Assessment-Income-Tax-Act-Wrong-PAN-PAN-Calcutta-High-Court-orders-to-Produce-Relevant-Records-Calcutta-High-Court-Taxscan.jpg "Reopening Assessment u/s 147 of Income Tax Act Quoting Wrong PAN: Calcutta HC orders to Produce Relevant Records [Read Order]")
![Calcutta HC quashes Assessment Notice u/s 154 of Income Tax Act issued against Dead Person [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Calcutta-HC-Assessment-Notice-Income-Tax-Act-issued-against-Dead-Person-TAXSCAN.jpg "Calcutta HC quashes Assessment Notice u/s 154 of Income Tax Act issued against Dead Person [Read Order]")
Execution of Subsisting Government Contracts Awarded in pre or post-GST Regime without updating SOR: Calcutta HC directs to File representation before the Additional Chief Secretary
In a significant case, the Calcutta High Court was directed to file representation before the additional secretary since the execution of subsisting government contracts awarded in the pre or...
Application u/s 34 Arbitration Act Remains 'Stillborn’ for Purpose of Stay without Pre-Deposit under Section 19 of MSMED Act: Calcutta HC [Read Order]
The Calcutta High Court in a recent decision observed that an application under Section 34 of the Arbitration Act remains 'Stillborn’ for the purpose of stay without pre-deposit under Section 19 of...
![Application u/s 34 Arbitration Act Remains Stillborn’ for Purpose of Stay without Pre-Deposit under Section 19 of MSMED Act: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Application-Arbitration-Act-Stillborn-Purpose-of-Stay-without-Pre-Deposit-Stay-without-Pre-Deposit-Pre-Deposit-MSMED-Act-Calcutta-High-Court-Taxscan.jpg "Application u/s 34 Arbitration Act Remains Stillborn’ for Purpose of Stay without Pre-Deposit under Section 19 of MSMED Act: Calcutta HC [Read Order]")
Buyer Complying with Sec 16(2) Conditions Eligible for ITC & Not Liable for GSTR 2A and 3B Mismatch on Seller's Default, Recovery Targeted at Seller and Not Buyer: Calcutta HC
The High Court of Calcutta has held that the Buyers who comply with the conditions contemplated under Section 16(2) of the Central Goods and Services Tax (CGST) Act and State Goods and Services Tax...
Demand Notice on Receipt of Service due to Mismatch in GSTR 2A and GSTR 3B ITC is not Valid in Absence of Investigation at End of Supplier: Calcutta HC [Read Order]
The Calcutta High Court held that the demand notice on receipt of service due to mismatch in Gooda and Service Tax Return (GSTR) 2A and Goods and Service Tax Return (GSTR) 3B Income Tax Credit (ITC)...
![Demand Notice on Receipt of Service due to Mismatch in GSTR 2A and GSTR 3B ITC is not Valid in Absence of Investigation at End of Supplier: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Demand-Notice-Receipt-Service-Mismatch-GSTR-2A-GSTR-3B-ITC-Absence-Investigation-End-Supplier-Calcutta-HC-taxscan-1.jpg "Demand Notice on Receipt of Service due to Mismatch in GSTR 2A and GSTR 3B ITC is not Valid in Absence of Investigation at End of Supplier: Calcutta HC [Read Order]")
Charges u/s 24 of PMLA Act on Fraudulent Obtain of Money cannot Exonerate Before a Full-Fledged Trial: Calcutta HC [Read Order]
The Calcutta High Court has held that charges under section 24 of the Prevention of Money Laundering Act (PMLA ), 2002 on fraudulent obtaining of money cannot exonerate before a full-fledged trial. ...
![Charges u/s 24 of PMLA Act on Fraudulent Obtain of Money cannot Exonerate Before a Full-Fledged Trial: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Charges-PML-Act-Fraudulent-Obtain-of-Money-Exonerate-Before-a-Full-Fledged-Trial-Calcutta-HighCourt-taxscan.jpg "Charges u/s 24 of PMLA Act on Fraudulent Obtain of Money cannot Exonerate Before a Full-Fledged Trial: Calcutta HC [Read Order]")
Death of Noticee before Initiation of Proceeding u/s 148A(b) of Income Tax Act: Calcutta HC set aside the Assessment Order [Read Order]
In a recent case, the Calcutta High Court set aside the assessment order as, the death of the noticee happened before the initiation of proceeding under section 148 A(b) of the Income Tax Act, 1961. ...
![Death of Noticee before Initiation of Proceeding u/s 148A(b) of Income Tax Act: Calcutta HC set aside the Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Death-of-Noticee-Initiation-of-Proceeding-Income-Tax-Act-Income-Tax-Calcutta-High-Court-Calcutta-HC-set-aside-the-Assessment-Order-Assessment-Order-Taxscan.jpg "Death of Noticee before Initiation of Proceeding u/s 148A(b) of Income Tax Act: Calcutta HC set aside the Assessment Order [Read Order]")
Four Years Is Reasonable Time of Limitation in Absence limitation provided in Statute for an order u/s 201 of Income Tax Act: Patna HC Dismisses Appeal Against Indian Oil Corporation
The Patna High Court while dismissing the appeal against Indian Oil Corporation Ltd, has held that four years is a reasonable time of limitation in the absence of limitation provided in statute...
