Calcutta High Court
AO's Failure To Make Proper Enquiry On Bogus Claim Of LTCG By Sale Of Shares; Calcutta High Court Upholds Revision Order
The Calcutta High Court has upheld the revision order passed by the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income Tax Act, as the AO failed to make a proper inquiry on the bogus claim of long-term capital gain (LTCG) by the sale of shares.The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that in the order under Section 263...
Calcutta High Court Seeks NTA's Response On Plea Questioning Alleged Irregularities While Conducting NEET (UG) 2024 Exams
The Calcutta High Court has sought a response from the National Testing Agency (NTA) on a plea questioning alleged irregularities while conducting the 2024 NEET (UG) examinations.The matter was heard by a division bench of Justices Apurba Sinha Ray and Kausik Chanda.The petitioner stated that some of the candidates could not have scored 718 or 719 out of the maximum possible marks of 720 as...
PIL In Calcutta High Court Seeks Modification Of Justice Amrita Sinha's Determination To Prevent Her From Hearing Cases Related To Police Action
A public interest litigation (PIL) has been filed before the Calcutta High Court by an advocate seeking to modify the roster/determination of Justice Amrita Sinha, to prevent her from hearing cases related to police over-action or inaction.The matter was heard by a division bench of Justices Apurba Sinha Ray and Kausik Chanda, who directed for the matter to be placed before Chief Justice...
[Lok Sabha Elections] Calcutta High Court Cautions State Over Instances Of Post-Poll Violence, Directs Complaints To Be Submitted To DGP Through E-Mail
The Calcutta High Court has recently expressed concern over post-poll violence that has allegedly occurred in West Bengal in the wake of the Lok Sabha Elections 2024.A vacation bench of Justices Apurba Sinha Ray and Kausik Chanda were adjudicating on a plea which claimed that the petitioners, immediately after the Lok Sabha General Election, 2024, had been subjected to post-poll violence...
Once Resolution Plan Is Approved By NCLT, Corporate Entity Starts With Clean Slate : Calcutta High Court
The Calcutta High Court bench of Justice Sugato Majumdar held that after the insolvency proceeding is over and the resolution plan is duly approved by the National Company Law Tribunal, the corporate entity starts with a clean slate on rejuvenation. Brief Facts: Defendant No. 1 merged with Defendant No. 5 in 2008, according to an Order by Court. Consequently, Defendant No. 1 ceased...
Calcutta High Court Directs ECI To Ensure Vote Counting Staff Is Strictly Appointed According To Guidelines Prescribed By WB's Chief Electoral Officer
The Calcutta High Court has directed the Election Commission of India (ECI) to ensure that counting staff for Lok Sabha polls 2024 are appointed according to the guidelines prescribed by the Chief Electoral Officer (CEO) of West Bengal.Votes cast in the Lok Sabha polls are slated to be counted across the country on Tuesday, 4th June 2024, from 8 am onwards.A plea was moved by Rathin...
Ignoring GSTR-9 Causes Prejudice To Taxpayer's Rights When Errors Committed Are Revenue Neutral: Calcutta High Court
The Calcutta High Court has held that ignoring GSTR-9 causes prejudice to taxpayers's rights when errors committed are revenue neutral.The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has remanded the matter back to the adjudicating authority, viz., the Assistant Commissioner, State Tax, Taltala, and New Market Charge, to consider the submissions made by the...
Calcutta High Court Weekly Round-Up 20th May To 26th May, 2024
NOMINAL INDEXCommissioner Of Income Tax, Central-Iii, Kolkata Versus M/S. Vamshi Chemicals Ltd. 2024 LiveLaw (Cal) 127Bharatiya Janata Party v All India Trinamool Congress & Ors 2024 LiveLaw (Cal) 128AMAL CHANDRA DAS -VERSUS- THE STATE OF WEST BENGAL AND OTHERS 2024 LiveLaw (Cal) 129X v State of West Bengal & Ors 2024 LiveLaw (Cal) 130Uphealth Holdings Inc VS Glocal Healthcare Systems...
Employee Untraceable For Seven Year Should Be Presumed Dead, Heirs Entitled To Terminal Benefits: Calcutta High Court
The Calcutta High Court single bench of Justice Rai Chattopadhyay held that in case an employee is untraceable for more than seven years and their death is presumed, the terminal benefits should be extended to the heirs of the employee.The bench held that:“This Court is of the view that having not denied service of the said missing person with the respondent Bank for years together the...
Undertrials Unable To Effectively Defend Themselves Due To Poor Socio-Economic Status, Leads To Sole Focus On Gravity Of Offence: Calcutta HC Reverses Death Sentence
The Calcutta High Court has recently reversed a death sentence awarded to a man who was accused of brutally murdering a home-maker and her 13-year-old daughter with a sharp and heavy weapon.A division bench of Justices Soumen Sen and Partha Sarathi Sen were adjudicating upon a death reference case wherein the trial court had handed a death sentence to Padam Subba (accused) who was a domestic...
Letter By Joint Secretary Can't Override Plain And Unambiguous Provision Of Income Tax Act, 1961 And Finance Act: Calcutta High Court
The Calcutta High Court has held that the letter by the joint secretary cannot override the plain and unambiguous provisions of the Income Tax Act, 1961, and the Finance Act.The bench of Justice Surya Prakash Kesarwani and Justice Rajarshi Bharadwaj has observed that the letter of the Joint Secretary merely informs that “the matter has been looked into and the board is of the opinion that...
Retraction After A Period Of 3 Years And 9 Months Was Rightly Rejected By Commissioner Of Appeals: Calcutta High Court
The Calcutta High Court has held that the alleged retraction on the grounds of the appeal filed before the Commissioner after a period of three years and nine months was rightly rejected by the Commissioner of Appeals.The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that the confessional statement of the accused, if found to be voluntary, can form...