Power of Reopening Assessment is a Power, which is to be Sparingly used for Adequate Reasons: Calcutta HC quashes Assessment Order on Failure to Comply Natural Justice Principles
Quashing the assessment order on failure to comply natural justice principles the Calcutta High Court remarked that the power of reopening assessment...
![Section 50C of Income Tax Act Cannot be Applied on Compulsory Acquisition of a Capital Asset: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Income-Tax-Act-Compulsory-Acquisition-Capital-Asset-Calcutta-High-Court-Compulsory-Acquisition-of-a-Capital-Asset-taxscan.jpg "Section 50C of Income Tax Act Cannot be Applied on Compulsory Acquisition of a Capital Asset: Calcutta HC [Read Order]")
![Municipality Recruitment Scam: Calcutta HC dismisses Review Petition Directing ED to Continue Investigation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Municipality-Recruitment-Scam-Calcutta-Highcourt-dismisses-review-petition-Calcutta-Highcourt-review-petition-ED-taxscan.jpg "Municipality Recruitment Scam: Calcutta HC dismisses Review Petition Directing ED to Continue Investigation [Read Order]")
![Court cannot Interfere with Union Executive’s Power to Amend/Withdraw Notifications u/s 25 of Customs Act: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Court-cannot-Interfere-with-Union-Executives-Power-Court-Withdraw-Notifications-Customs-Act-Supreme-Court-Taxscan.jpg "Court cannot Interfere with Union Executive’s Power to Amend/Withdraw Notifications u/s 25 of Customs Act: SC [Read Order]")
Supreme Court delivers Split Verdict on Tax Holiday Exemption Applicability on Legitimate Expectation [Read Order]
The issue concerning the applicability of the doctrine of legitimate expectation, where a tax holiday/sales tax exemption granted to the appellant-manufacturer was stopped pursuant to the amendments...
![Supreme Court delivers Split Verdict on Tax Holiday Exemption Applicability on Legitimate Expectation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Supreme-Court-Applicability-of-Tax-Exemption-legitimate-expectation-tax-holiday-exemption-applicability-Taxscan.jpg "Supreme Court delivers Split Verdict on Tax Holiday Exemption Applicability on Legitimate Expectation [Read Order]")
Issuance of Notice and Initiation of Reassessment Beyond Six Years is Barred by limitation: Calcutta HC [Read Order]
In a recent case, the Calcutta High Court held that issuance of notice and initiation of reassessment beyond six years is barred by limitation. Coplama Products Private Limited, the petitioner has...
Non-Compliance of Taking Approval of Specified Authority Mentioned u/S 151(ii): Calcutta HC quashes Assessment Order [Read Order]
The Calcutta High Court quashed the assessment order under Section 148A(d) of the Income Tax Act, 1961 since it was passed without taking approval of the specified authority mentioned under Section...
![Non-Compliance of Taking Approval of Specified Authority Mentioned u/S 151(ii): Calcutta HC quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Non-Compliance-of-Taking-Approval-Approval-Specified-Authority-Calcutta-High-Court-Assessment-Order-Assessment-Taxscan.jpg "Non-Compliance of Taking Approval of Specified Authority Mentioned u/S 151(ii): Calcutta HC quashes Assessment Order [Read Order]")
Tax Officer must have to provide Personal Opportunity of Hearing even without Request from Assessee u/s 73 of WBGST Act: Calcutta HC [Read Order]
A Single Bench of the Calcutta High Court observed that the Tax Officer must have to provide personal opportunity of hearing even without request from assessee under Section 73 of West Bengal Goods...
![Tax Officer must have to provide Personal Opportunity of Hearing even without Request from Assessee u/s 73 of WBGST Act: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Tax-Officer-personal-opportunity-of-hearing-WBGST-Act-Calcutta-High-Court-Request-from-Assessee-Assessee-taxscan.jpg "Tax Officer must have to provide Personal Opportunity of Hearing even without Request from Assessee u/s 73 of WBGST Act: Calcutta HC [Read Order]")
Tax Exemption Claim on Tractors Used in Tea Garden: Calcutta HC directs to Consider Exemption Claim under West Bengal Motor Vehicle Tax Act
The Calcutta High Court directed the Motor vehicle taxing officer to consider the tax exemption claim made by the assessee under the West Bengal Vehicle Tax Act, 1979 on tractors used in Tea Garden...
Calcutta HC quashes Order against Resigned Director without connection to Alleged Offence under WB VAT Act [Read Order]
The Calcutta High Court has recently quashed the order directed against a resigned director who had no connection to the actual offence alleged to be committed under the West Bengal Value Added Tax...
![Calcutta HC quashes Order against Resigned Director without connection to Alleged Offence under WB VAT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Calcutta-HC-quashes-Order-Director-Alleged-Offence-WB-VAT-Act-TAXSCAN.jpg "Calcutta HC quashes Order against Resigned Director without connection to Alleged Offence under WB VAT Act [Read Order]")