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
reassessment or collection of such tax,
interest, late fee or penalty shall, for all purposes, be
deemed to be and to have always been done or
taken in accordance with law;
(ii) no suit or other proceedings shall be maintained or
continued in any court against the State Government
or any person or other authority whatsoever for the
refund
