PRINCIPAL COMMISSIONER OF INCOME TAX-17, KOLKATA vs. M/S. RADHASHYAM TIRTHABASI PAUL

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

32 45. State of West Bengal had enacted the West Bengal Tax on Entry of Goods into Local Areas Act, 2012. Several writ petitions had been filed challenging the vires of the Act of 2012. By the impugned judgement and order dated June 24, 2013, learned Single Judge had held the Act of 2012 to be ultra vires Article

PRINCIPAL COMMISSIONER OF INCOME TAX -2, KOLKATA vs. M/S. AGR AUTOMOBILES PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

32 45. State of West Bengal had enacted the West Bengal Tax on Entry of Goods into Local Areas Act, 2012. Several writ petitions had been filed challenging the vires of the Act of 2012. By the impugned judgement and order dated June 24, 2013, learned Single Judge had held the Act of 2012 to be ultra vires Article

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. LAST PEAK DATA PRIVATE LIMITED

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

32 45. State of West Bengal had enacted the West Bengal Tax on Entry of Goods into Local Areas Act, 2012. Several writ petitions had been filed challenging the vires of the Act of 2012. By the impugned judgement and order dated June 24, 2013, learned Single Judge had held the Act of 2012 to be ultra vires Article

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. PARAMOUNT PROPERTIES & ESTATE DEVELOPMENT LIMITED

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

32 45. State of West Bengal had enacted the West Bengal Tax on Entry of Goods into Local Areas Act, 2012. Several writ petitions had been filed challenging the vires of the Act of 2012. By the impugned judgement and order dated June 24, 2013, learned Single Judge had held the Act of 2012 to be ultra vires Article

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S PURPLE SUPPLIERS PVT LTD

The appeals are dismissed and the substantial

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

section 69C of the Act on the ground of bogus purchases from Sancheti. The assessee preferred appeals before the 5 CIT(A) but the same was dismissed by order dated 3.11.2022. Challenging the said order, the assessee preferred appeals before the learned Tribunal which have been allowed by the impugned order. 8. As mentioned above, the first ground

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S PURPLE SUPPLIERS PVT LTD

The appeals are dismissed and the substantial

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

section 69C of the Act on the ground of bogus purchases from Sancheti. The assessee preferred appeals before the 5 CIT(A) but the same was dismissed by order dated 3.11.2022. Challenging the said order, the assessee preferred appeals before the learned Tribunal which have been allowed by the impugned order. 8. As mentioned above, the first ground