Calcutta High Court Weekly Round-Up: 3rd June To 9th June, 2024
Live LawNominal IndexAnkit Kumar Agarwal Versus The Assistant Commissioner of State Tax, Taltala Charge & Ors. Vs M/S Ramswarup Lohh Udyog & Ors Citation: 2024 LiveLaw 139 Principal Commissioner Of Income Tax-9, Kolkata Vs. Bina Gupta Citation: 2024 LiveLaw 140 Ignoring GSTR-9 Causes Prejudice To Taxpayer's Rights When Errors Committed Are Revenue Neutral: Calcutta High Court Case Title: Ankit Kumar Agarwal Versus The Assistant Commissioner of State Tax, Taltala Charge & Ors. The Election Commission of India and Ors Citation: 2024 LiveLaw 138 The Calcutta High Court has directed the Election Commission of India to ensure that counting staff for Lok Sabha polls 2024 are appointed according to the guidelines prescribed by the Chief Electoral Officer of West Bengal. Vs M/S Ramswarup Lohh Udyog & Ors Citation: 2024 LiveLaw 139 The Calcutta High Court bench of Justice Sugato Majumdar held that after the insolvency proceeding is over and the resolution plan is duly approved by the National Company Law Tribunal, the corporate entity starts with a clean slate on rejuvenation. AO's Failure To Make Proper Enquiry On Bogus Claim Of LTCG By Sale Of Shares; Calcutta High Court Upholds Revision Order Case Title: Principal Commissioner Of Income Tax-9, Kolkata Vs. Bina Gupta Citation: 2024 LiveLaw 140 The Calcutta High Court has upheld the revision order passed by the Principal Commissioner of Income Tax under Section 263 of the Income Tax Act, as the AO failed to make a proper inquiry on the bogus claim of long-term capital gain by the sale of shares.