Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Calcutta HC Stays Assessment Order Passed U/s 148 of Income Tax Act due to Jurisdictional Error
The Calcutta High Court has stayed an assessment order issued under Section 148 of the Income Tax Act due to a jurisdictional error. The court found that the order was issued by an authority lacking proper jurisdiction over the case, thus rendering the assessment invalid. This decision emphasizes the importance of jurisdictional accuracy in tax assessments and the need for tax authorities to operate within their designated legal boundaries.