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

67. The Division Bench while passing the interim order on July 31, 2012 obviously considered the Entry Tax Act, 2012 to be valid as the validity of the Entry Tax Act, 2012 was in issue in the appeals. It did not pronounce the Entry Tax Act, 2012 to be invalid at any point of time prior to the date

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

67. The Division Bench while passing the interim order on July 31, 2012 obviously considered the Entry Tax Act, 2012 to be valid as the validity of the Entry Tax Act, 2012 was in issue in the appeals. It did not pronounce the Entry Tax Act, 2012 to be invalid at any point of time prior to the date

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

67. The Division Bench while passing the interim order on July 31, 2012 obviously considered the Entry Tax Act, 2012 to be valid as the validity of the Entry Tax Act, 2012 was in issue in the appeals. It did not pronounce the Entry Tax Act, 2012 to be invalid at any point of time prior to the date

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

67. The Division Bench while passing the interim order on July 31, 2012 obviously considered the Entry Tax Act, 2012 to be valid as the validity of the Entry Tax Act, 2012 was in issue in the appeals. It did not pronounce the Entry Tax Act, 2012 to be invalid at any point of time prior to the date

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. MRS PREMLATA TEKRIWAL

In the result, the appeals filed by the revenue are

Bench: This Court In Itat/27/2022, Itat/32/2022 And

67 ITR 84, Smt. Tara Devi Aggarwal Vs. CIT (1973) 88 ITR 323 (SC) and the decision of the other High Courts. Further, the PCIT took note of the Explanation 2 to Section 263 of the Act inserted by the Finance Act, 2015 with effect from 1.6.2015 and pointed out if an order has been passed by the Assessing Officer

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. BINOD KUMAR TEKRIWAL

In the result, the appeals filed by the revenue are allowed and the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 15Th July, 2022. Appearance :- Mr. Soumen Bhattacharjee, Adv. ….For Appellant

67 ITR 84, Smt. Tara Devi Aggarwal Vs. CIT (1973) 88 ITR 323 (SC) and the decision of the other High Courts. Further, the PCIT took note of the Explanation 2 to Section 263 of the Act inserted by the Finance Act, 2015 with effect from 1.6.2015 and pointed out if an order has been passed by the Assessing Officer