Income-Tax Objection Filed Next Working Day After Sunday Deadline Valid: Calcutta High Court

The Calcutta High Court on 24 September held that a taxpayer's objection against a draft income-tax assessment cannot be rejected as time-barred when the 30-day deadline falls on a Sunday and the objection is filed on the next working day. Justice Smita Das De was dealing with a plea by GFK Mode Private Limited, whose objection before the Dispute Resolution Panel (DRP) was rejected as time-barred. The last date was 15 March 2026, which was a Sunday, and the company filed its objection on 16...

Arbitration Clause In Articles Of Association Operates Independently Of Companies Act: Calcutta High Court

On Monday, 28 September, the Calcutta High Court held that an arbitration clause contained in a company's Articles of Association operates as an independent agreement and does not make disputes covered by the clause subject exclusively to the jurisdiction of the National Company Law Tribunal (NCLT). A Division Bench comprising Justices Sabyasachi Bhattacharyya and Sandip Kumar De made the observation while allowing an appeal filed by Ambica Beri against the District Judge's refusal to grant...

Pending Arbitration Does Not Bar Wilful Defaulter Proceedings Against Borrower: Calcutta High Court

On 23 September, the Calcutta High Court held that the pendency of arbitration proceedings cannot prevent a lender from issuing a show-cause notice to declare a borrower a wilful defaulter. Justice Krishna Rao dismissed Kitply Industries' writ petition challenging SREI Equipment Finance Ltd.'s (SEFL) show-cause notice alleging that it had disposed of assets securing its credit facility without the lender's approval. The Bench observed: “Pendency of the arbitration proceeding could not debar...

Transfer Of Stamp Duty, Registration Amount To Bank Not Proof Of Payment: Bombay High Court

The Bombay High Court has recently held that transferring money to a bank account for payment of stamp duty and registration charges does not by itself establish that the charges were actually paid to the concerned authorities. Justice Sandeep V. Marne made the observation while setting aside orders of the Maharashtra Real Estate Regulatory Authority (MahaRERA) and Maharashtra Real Estate Appellate Tribunal (MahaREAT) directing JP Builders and Developers to execute a registered agreement for...

Genuine Exporters Should Not Face 'Needless Litigation' Over Inadvertent Procedural Lapses: Calcutta High Court

The Calcutta High Court has directed the Directorate General of Foreign Trade (DGFT) to take measures to ensure that genuine exporters are not driven to “needless litigation” over inadvertent procedural lapses that can be rectified in accordance with law.“The DGFT authorities must take appropriate measures, whether by issuing comprehensive instructions or by suitable technological adjustments, to ensure that genuine exporters are not driven to needless litigation on account of inadvertent...

Calcutta High Court Sends ITC Trademark Suit To Mediation, Says FIR First Weakened Urgency To Claim Waiver

The Calcutta High Court has refused to dispense with pre-suit mediation for ITC Limited's proposed trademark infringement and passing off suit against SMM Tobacco Private Limited. The court found that ITC had chosen to pursue the criminal remedy first while keeping its civil remedy in abeyance, even though both remedies could have been pursued simultaneously. Justice Arindam Mukherjee on September 8 directed that the plaint be returned for being filed after completion of pre-suit mediation...

Different Evidence View By AO, CIT(A) No Ground To Interfere With ITAT Findings: Calcutta High Court

On 22 September, the Calcutta High Court held that a different view of the evidence taken by the Assessing Officer and Commissioner of Income-tax (Appeals) cannot, by itself, justify interference with factual findings of the Income Tax Appellate Tribunal (ITAT) under Section 260A of the Income Tax Act. A Division Bench of Justices Rajarshi Bharadwaj and Sudip Deb dismissed the Revenue's appeal against an ITAT Kolkata order granting relief to bullion trader Utkarsh Rai for Assessment Year...

ATMs Are 'Computers' Under Income Tax Rules, Calcutta High Court Allows Higher Depreciation

The Calcutta High Court has held that Automated Teller Machines (ATMs) qualify as “computers” for claiming the higher depreciation rate under the Income Tax Rules, rejecting the Revenue's classification of the machines as general office equipment or machinery.“The revenue's attempt to categorise these units as general office equipment or machinery ignores the technical reality that they are specialised computing devices. Given that the technical specifications of an ATM align with the broad...

“Tremendous Pressure” Not Ground: Calcutta HC Refuses To Condon 1,480-Day Income Tax Department Appeal Delay

The Calcutta High Court has refused to condone a 1,480-day delay in filing an income tax appeal, holding that the Income Tax Department cannot explain such an inordinate delay merely by pointing to its heavy workload and the number of matters it was handling.A Division Bench of Justice Rajarshi Bharadwaj and Justice Sudip Deb found that the Department had not shown due diligence in pursuing the appeal. The explanation offered for the delay was not sufficient to justify condoning it.The court was...

Bona Fide Buyer Of Duty-Free Import Licence Not Liable For Exporter's Fraud: Calcutta High Court

The Calcutta High Court has recently held that a bona fide purchaser of a duty-free import licence cannot be made liable for the exporter's fraud when the purchaser had no knowledge of it.It observed that a licence obtained through fraud or misrepresentation is not automatically void or non-existent. Where the licence was genuinely issued by the competent authority and remained uncancelled, it continues to be valid until it is avoided in accordance with law."A bona fide purchaser of a duty-free...

Post-Facto Approval Cannot Bring Pre-GST Services Within GST Regime: Calcutta High Court

The Calcutta High Court on 14 September held that post-facto approval of work completed before the introduction of the Goods and Services Tax (GST) cannot alter the date of supply or bring the completed service within the GST regime. Justice Partha Sarathi Chatterjee allowed a writ petition filed by Goutam Engineering Concern against West Bengal State Electricity Distribution Company Limited (WBSEDCL) and directed the latter to release Rs. 19,91,148 towards payment for technical personnel...

Calcutta HC Upholds Injunction Against 'IJM Gold Stag' For Trademark Infringement, Passing Off ITC's 'Gold Flake'

The Calcutta High Court has upheld an interim injunction against the use of “IJM Gold Stag” for cigarettes, finding sufficient similarity with ITC Limited's “Gold Flake” marks and packaging to make out a prima facie case of trademark infringement and passing off.A Division Bench of Justice Sabyasachi Bhattacharyya and Justice Supratim Bhattacharya delivered the judgment on September 18, 2026. The bench also dismissed ITC's cross-objection, holding that the injunction granted by the Single Judge...