PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. LAST PEAK DATA PRIVATE LIMITED
ITAT/106/2018HC Calcutta26 Mar 2021
Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY
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Naduvil and Others (supra), Tayabbhai M. Bagasarwalla
Another (supra), Deep Chand (supra) and Lakshmi & Others
(supra) do not assist the assessees since, final pronouncement on
the legality, validity and vires of the Entry Tax Act, 2012 was yet to
be pronounced finally by the Appeal Court where, the issue of vires
was still open. It is trite law that
