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

51. By section 5 of the West Bengal Finance Act, 2017, sections 4 (5) (b) and (c) of the Entry Tax Act, 2012 have been amended. By the amendments introduced, retrospective effect from April 1, 2012 have been given to the meaning of the expression “taxable turnover of imports” as appearing in section

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

51. By section 5 of the West Bengal Finance Act, 2017, sections 4 (5) (b) and (c) of the Entry Tax Act, 2012 have been amended. By the amendments introduced, retrospective effect from April 1, 2012 have been given to the meaning of the expression “taxable turnover of imports” as appearing in section

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. ANCHITA PROPERTIES PVT LTD

Accordingly, the both appeals fail and are dismissed

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Dated : 3Rd July, 2025 Appearance: Mr. Tilak Mitra, Adv. Mr. Amit Sharma, Adv...For Appellant

Section 147 of the Income Tax Act, 1961 2 by ignoring the findings of the Assessing Officer and the surrounding circumstances of the case? ii) Whether on the facts and in the circumstances of the case the Learned Tribunal was justified in law to quash the reassessment proceedings and delete the addition of Rs. 1,51