March 2011

Wealth Tax Act, Section 17

Calcutta H.C : Notice issued upon a company which was not in existence at time of issuance of notice due to its winding up, was insufficient to initiate proceedings against assessee who had taken over liability of said company earlier to issue of said notice and such fact was also made known to revenue

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High Court Of Calcutta I.K. Agencies (P.) Ltd. vs. Commissioner of Wealth-tax Section : 17 Bhaskar Bhattacharya And Sambuddha Hakrabarti, […]

Sec. 40A(2)

Calcutta H.C : Where assessee took care to purchase materials for business by way of account payee cheques from a third party and after three years said third party did not appear before Assessing Officer pursuant to notice or even had stopped business, claim of assessee on that account could not be discarded as non-existent

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High Court Of Calcutta Diagnostics vs. CIT Bhaskar Bhattacharya And Sambuddha Chakrabarti, JJ. Assessment Year : 1998-99 Section : 40A(2)

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