Calcutta High Court Weekly Round-Up 20th May To 26th May, 2024

NOMINAL INDEXCommissioner Of Income Tax, Central-Iii, Kolkata Versus M/S. Vamshi Chemicals Ltd. 2024 LiveLaw (Cal) 127Bharatiya Janata Party v All India Trinamool Congress & Ors 2024 LiveLaw (Cal) 128AMAL CHANDRA DAS -VERSUS- THE STATE OF WEST BENGAL AND OTHERS 2024 LiveLaw (Cal) 129X v State of West Bengal & Ors 2024 LiveLaw (Cal) 130Uphealth Holdings Inc VS Glocal Healthcare Systems Pvt Ltd And Ors 2024 LiveLaw (Cal) 131Saltee Productions Private Limited Vs. Indus Towers Limited 2024 LiveLaw (Cal) 132M/S. Anurag Steel Enterprise Versus Commissioner Of Cgst & Central Excise, Howrah Cgst & Cx Commissionerate 2024 LiveLaw (Cal) 133The Royal Bank Of Scotland N.V. @ Abn Amro Bank N.V. Vs Director Of Income Tax, International Taxation 2(1), Kolkata 2024 LiveLaw (Cal) 134Padam Subba v State Of West Bengal 2024 LiveLaw (Cal) 135Smt. Tara Devi & Anr. Vs. Bank of India & Ors. 2024 LiveLaw (Cal) 136ORDERS/JUDGEMENTSShare Application Money Or Repayment Doesn't Attract Penalty Section 269SS And 269T: Calcutta High CourtCitation: 2024 LiveLaw (Cal) 127Case Title: Commissioner Of Income Tax, Central-Iii, Kolkata Versus M/S. Vamshi Chemicals Ltd.The Calcutta High Court has held that if the share application money is neither a loan nor a deposit, then neither Section 269SS nor 269T of the Income Tax Act, 1961 shall apply. Consequently, no penalty, either under Section 271D or under Section 271E of the Income Tax Act, 1961, could be imposed.The bench of Justice Surya Prakash Kesarwani and Justice Rajarshi Bharadwaj has observed that in cases of loans, it is ordinarily the duty of the debtor to seek the creditor and to repay the money according to the agreement. In other words, a loan grants temporary use of money or temporary accommodation under certain conditions.[Lok Sabha Elections] Calcutta High Court Dismisses BJP's Appeal Against Order Restraining It From Running Allegedly Derogatory Ads Against TMCCitation: 2024 LiveLaw (Cal) 128 Case: Bharatiya Janata Party v All India Trinamool Congress & OrsThe Calcutta High Court has dismissed an appeal by Bharatiya Janata Party (BJP) against an order by a single judge which restrained it from printing certain allegedly derogatory advertisements against the Trinamool Congress (TMC) which violated the model code of conduct during the Lok Sabha Elections, 2024. A division bench of Chief Justice TS Sivagnanam and Justice Hiranmay Bhattacharya held: We are not inclined to entertain this appeal. The grievance is that they were not served or heard. It is submitted that the single bench's refer must be deleted and the appellant be allowed to present their submissions. can't test the correctness of the order based on submissions that were never placed before the single bench who did not get to hear the appellant. The appellant is not remediless and they can seek for recall or review.BREAKING | Calcutta High Court Cancels OBC Certificates Issued In West Bengal After 2010, Scraps OBC Classification Of 37 CommunitiesCitation: 2024 LiveLaw (Cal) 129Case No: AMAL CHANDRA DAS -VERSUS- THE STATE OF WEST BENGAL AND OTHERSThe Calcutta High Court on Wednesday cancelled all Other Backward Classes (OBC) certificates issued in West Bengal after 2010. The Court clarified that those who had attained employment on the benefit of the act and were already in service because of such reservation would not be affected by the order. A division bench of Justices Tapabrata Chakraborty and Rajasekhar Mantha delivered the verdict in a plea challenging the process of granting OBC certificates in the state. The verdict is set to affect 5 Lakh OBC certificates. The Court said: A class is declared as OBC not only because it is backward, based on scientific and identifiable data, but also on the basis of such class being inadequately represented in the services under the State. Such inadequacy is required to be assessed vis-a-vis the population as a whole including other unreserved classes. However, the pro format published by the Commission and as annexed to the writ petition (WP No.60 of 2011) does not conform to the provisions of the 1993 Act. There are deficiencies galore in the said pro format.Calcutta High Court Directs POSH Committee To Reconsider WBNUJS Professor's Allegation Of Sexual Harassment Against Vice-ChancellorCitation: 2024 LiveLaw (Cal) 130 Case: X v State of West Bengal & OrsThe Calcutta High Court has directed the local committee, 24-Parganas (North), constituted under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (in short, the Act of 2013) ("POSH Committee") to reconsider a complaint by a professor of NUJS Kolkata, accusing the University's Vice-Chancellor ('VC') of sexual harassment. The POSH Committee in the impugned order, had dismissed the petitioner's complaint on the grounds that it was barred by limitation. Filing Information In Sealed Covers For Enforcement Of Arbitral Award Is Contrary To Natural Justice: Calcutta High...

Calcutta High Court Weekly Round-Up 20th May To 26th May, 2024

Srinjoy Das