Calcutta High Court
Income Tax | Reassessment Cannot Be Initiated On Identical Survey Material Already Accepted In Earlier Proceedings: Calcutta High Court
The Calcutta High Court held that reassessment under Section 148 of the Income Tax Act is impermissible when it is based on the same survey material that the Assessing Officer (AO) has already examined and accepted in earlier proceedings. Justice Om Narayan Rai stated that the reassessment proceeding is clearly impermissible………It would be a clear case of “change...
Appellate Authority Must Consider Cess-Disclosure In Annual Return, 'No Negative Mandate' For Late-Filing: Calcutta High Court
The Calcutta High Court in a matter concerning non-disclosure of Cess in monthly return GSTR-3B which came to be rectified by filing annual return in GSTR-09, has set aside appellate order. The High Court has directed the Authority to revisit the matter and consider subsequent rectification in GSTR-09 of initial error of non-disclosure. In an order dated November 26, 2025 the...
Minor Cannot Consent To Sexual Relations Even If In Love Relationship: Calcutta High Court Upholds Life Sentence In POCSO Case
The Calcutta High Court has upheld the life imprisonment of a man convicted of repeatedly sexually assaulting a girl aged between 12 and 14 years. The Court held that the victim's affection or “love affair” with the accused could not dilute the statutory protection granted to children or legitimise sexual acts committed against her.The Division Bench of Justice Rajasekhar Mantha and...
Income Tax Return Must Be Accepted For Assessing Victim's Income In Motor Accident Claims: Calcutta High Court Grants ₹39 Lakh Compensation
The Calcutta High Court held that when a victim's income tax return is filed, it is a reliable and authentic basis for assessing income in motor accident claims. The bench granted compensation of Rs. 39 Lakh to the claimants (mother and father) of the victim. Justice Biswaroop Chowdhury stated that once an Income Tax Return is accepted by the Income Tax Authority, it becomes an...
Service In DA-Getting School Should Be Counted For Pension If It Was Considered For Appointment In Government-Aided Institution: Calcutta HC
A Division Bench of the Calcutta High Court comprising Justice Partha Sarathi Chatterjee and Justice Tapabrata Chakraborty held that service rendered in a DA-getting school counted by the State for appointment in Government-aided Institution, must also be counted as qualifying service for pension. Background Facts The employee was appointed as an assistant teacher in...
Deputationist Can Be Repatriated Anytime For Unsatisfactory Conduct; No Vested Right To Continue On Deputation: Calcutta HC
A Division Bench of the Calcutta High Court comprising Justice Madhuresh Prasad and Justice Supratim Bhattacharya held that the deputationist has no vested right to continue on deputation and can be repatriated at any time if conduct is unsatisfactory, provided that the procedure under DOPT OM 17.06.2010 is duly followed. Background Facts The employee was a Senior Private...
Calcutta High Court Upholds ₹29.96 Crore Arbitral Award Against Bihar State Power Generation Company, Refuses To Interfere In Barauni Power Plant Dispute
The Calcutta High Court, Commercial Division, dismissed a petition filed by the Managing Director, Bihar State Power Generation Co. Ltd. (BSPGCL) under section 34 of the Arbitration and Conciliation Act, 1996, challenging an arbitral award passed in favour of R S Constructions. Justice Gaurang Kanth, on 4th December, 2025, while upholding the finality of the arbitral award, ruled that...
Calcutta High Court Denies Interim Relief To Indian Importer In 'PL SUPREME' Trademark Row With Chinese Manufacturer
The Calcutta High Court has refused an interim injunction to Kolkata-based torch importer Parul Ruparelia and an associated entity in their trademark infringement and passing-off suit over the mark “PL SUPREME” against the Chinese manufacturers of the torch.It held that Chinese manufacturer Camme Wang and its associated entity are the prior adopters and owners of the...
Calcutta High Court Says KMP Coconut Oil Packaging Looks Too Similar to Shalimar's, Upholds Injunction
The Calcutta High Court has upheld an interim injunction in favour of Shalimar Chemical Works Pvt. Ltd. that restrains Edible Products (India) Ltd., which sells coconut oil under the “KMP” brand, from using packaging the court found deceptively similar to Shalimar's long used trade dress. A division bench of Justice Sabyasachi Bhattacharyya and Justice Supratim Bhattacharya in an order...
Calcutta High Court Declines Stay On 'Babri Mosque' Program In Murshidabad By Suspended TMC MLA Humayun Kabir
The Calcutta High Court has declined to interfere with a program organised by suspended TMC MLA Humayun Kabir regarding the alleged 'foundation' of a Babri Masjid in Murshidabad on 6th December (tomorrow).Notably, 6th December is also the date on which the Babri Masjid in Uttar Pradesh was demolished during the riots of 1992.A division bench of Acting Chief Justice Sujoy Paul and Justice...
Calcutta High Court Rejects Borrower's Suit Seeking Enforcement Of One-Time Settlement With Bank of Maharashtra
The Calcutta High Court has rejected a suit filed by Senbo Engineering Limited seeking enforcement of an alleged “concluded” One-Time Settlement (OTS) with the Bank of Maharashtra, holding that a borrower cannot compel a bank to accept an OTS or seek specific performance of such a proposal.Justice Aniruddha Roy held that OTS proposals have no statutory force, and a borrower cannot...
'High Courts Do Not Substitute Statutory Tribunals', Calcutta High Court Refuses To Halt Guarantors' Insolvency Proceedings
The Calcutta High Court on Wednesday held that it cannot interfere with personal insolvency proceedings initiated under the Insolvency and Bankruptcy Code, holding that such proceedings must take their course before the National Company Law Tribunal. A single bench of Justice Krishna Rao said the High Court could not halt a proceeding that falls within the jurisdiction of the...