![Re-Assessment Proceedings without Notice u/s 148 is Invalid: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Re-Assessment-Proceedings-Notice-Calcutta-HC-taxscan.jpg "Re-Assessment Proceedings without Notice u/s 148 is Invalid: Calcutta HC [Read Order]")
Re-Assessment Proceedings without Notice u/s 148 is Invalid: Calcutta HC [Read Order]
The Calcutta High Court has held that the re-assessment proceedings without issuing a notice under section 148 of the Income Tax Act, 1961 is...
![Revisional Order passed in violation of Natural Justice, hence Invalid: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Revisional-Order-Natural-Justice-Calcutta-HC-taxscan.jpg "Revisional Order passed in violation of Natural Justice, hence Invalid: Calcutta HC [Read Order]")
![Repeated Proceedings against Same Issue: Calcutta HC Quashed Spot Memo issued by Dept. [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Calcutta-HC-Spot-Memo-Dept-taxscan.jpeg "Repeated Proceedings against Same Issue: Calcutta HC Quashed Spot Memo issued by Dept. [Read Order]")
![Income Tax Notice challenged after 10 Months: Calcutta HC imposes Rs. 5000 on Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Tax-Notice-Calcutta-HighCourt-Assessee.jpeg "Income Tax Notice challenged after 10 Months: Calcutta HC imposes Rs. 5000 on Assessee [Read Order]")
![Income Tax Dues of Company couldn’t Recover Post-Liquidation: Calcutta HC upholds Recovery Proceedings against Directors [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Tax-Due-Company-Post-Liquidation-Calcutta-High-Court-Recovery-Proceedings-Taxscan.jpg "Income Tax Dues of Company couldn’t Recover Post-Liquidation: Calcutta HC upholds Recovery Proceedings against Directors [Read Order]")
Writ Petition challenging Income Tax Notice: Calcutta HC Imposes Cost of Rs. 10,000 on Advocate for Rude and Disrespectful Behavior in Court [Read Order]
The Calcutta High Court, while considering a writ petition challenging an income tax notice, has imposed a cost of Rs. 10,000 on the Advocate appeared for the assessee-petitioner for his rude...
![Writ Petition challenging Income Tax Notice: Calcutta HC Imposes Cost of Rs. 10,000 on Advocate for Rude and Disrespectful Behavior in Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Writ-Petition-Income-Tax-Notice-Calcutta-High-Court-Advocate-Disrespectful-Behavior-Rude-Court-Taxscan.jpg "Writ Petition challenging Income Tax Notice: Calcutta HC Imposes Cost of Rs. 10,000 on Advocate for Rude and Disrespectful Behavior in Court [Read Order]")
Assessing officer should comply with the condition precedent for reopening assessments after limitation: Calcutta HC [Read Order]
The Calcutta High Court has held that Assessing officer should comply with the condition precedent for reopening assessments after limitation. The petitioner, Peerless Hospitex Hospital and...
![Assessing officer should comply with the condition precedent for reopening assessments after limitation: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Assessing-officer-assessments-Calcutta-High-Court-Taxscan.jpg "Assessing officer should comply with the condition precedent for reopening assessments after limitation: Calcutta HC [Read Order]")
Expenditure in the form of Commission to the Doctors is Prohibited by Law and not Entitled to Deduction u/s 37 (1): Calcutta HC [Read Order]
The Calcutta High Court has held that expenditure in the form of commission to the doctors is prohibited by law and not entitled to deduction u/s 37. The petitioner, Peerless Hospitex Hospital and...
![Expenditure in the form of Commission to the Doctors is Prohibited by Law and not Entitled to Deduction u/s 37 (1): Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Expenditure-Commission-Doctors-Law-Deduction-Calcutta-High-Court-Taxscan.jpeg "Expenditure in the form of Commission to the Doctors is Prohibited by Law and not Entitled to Deduction u/s 37 (1): Calcutta HC [Read Order]")
Relief to TATA Steel: Dept bound to follow Principles of Consistency if no Fresh Materials Available, says Calcutta HC [Read Order]
The Calcutta High Court has granted relief to TATA Steel and held that the department is bound to follow Principles of Consistency if no fresh materials are available. The respondent M/S. Tata...
![Relief to TATA Steel: Dept bound to follow Principles of Consistency if no Fresh Materials Available, says Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/TATA-Steel-department-Principles-of-Consistency-Fresh-Materials-Calcutta-High-Court-Taxscan.jpg "Relief to TATA Steel: Dept bound to follow Principles of Consistency if no Fresh Materials Available, says Calcutta HC [Read Order]")
Benefit under Vivad Se Vishwas Scheme is Optional: Calcutta HC condones Delay in Appeals filed by Revenue in Rs. 38,000 Cr Penny Stock Scam [Read Order]
A division bench of the Calcutta High Court, while condoning the delay in a bunch of appeals filed by the Revenue, has held that the benefit provided under the Direct Tax Vivad Se Vishwas Scheme is...
![Benefit under Vivad Se Vishwas Scheme is Optional: Calcutta HC condones Delay in Appeals filed by Revenue in Rs. 38,000 Cr Penny Stock Scam [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Vivad-Se-Vishwas-Scheme-Calcutta-HC-Appeals-Revenue-Penny-Stock-Scam-taxscan.jpg "Benefit under Vivad Se Vishwas Scheme is Optional: Calcutta HC condones Delay in Appeals filed by Revenue in Rs. 38,000 Cr Penny Stock Scam [Read Order]")
Reasons recorded in 142(1) Notice were not existing at the Time of Issue of Re-Assessment Notice: Calcutta HC quashes Assessment [Read Order]
The Calcutta High Court, while quashing an assessment order, held that the reasons mentioned in the notice under Section 142(1) read with Section 147 of the Income Tax Act, 1961 were not existing at...
![Reasons recorded in 142(1) Notice were not existing at the Time of Issue of Re-Assessment Notice: Calcutta HC quashes Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Reasons-recorded-Notice-existing-Re-Assessment-Notice-Calcutta-HC-Assessment-Taxscan.jpeg "Reasons recorded in 142(1) Notice were not existing at the Time of Issue of Re-Assessment Notice: Calcutta HC quashes Assessment [Read Order]")
Violation of Principles of Natural Justice and Non-Compliance of Provisions of S. 144B of the Income Tax Act: Calcutta HC quashes Assessment [Read Order]
The Calcutta High Court has quashed an assessment order under section 143(3) of the Income Tax Act, 1961 by on ground of violation of principles of natural justice and non-compliance of the...
![Violation of Principles of Natural Justice and Non-Compliance of Provisions of S. 144B of the Income Tax Act: Calcutta HC quashes Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Violation-Principles-of-Natural-Justice-Non-Compliance-S.-144B-Income-Tax-Act-Calcutta-HC-Assessment-Taxscan.jpg "Violation of Principles of Natural Justice and Non-Compliance of Provisions of S. 144B of the Income Tax Act: Calcutta HC quashes Assessment [Read Order]")