Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
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The Calcutta High Court addressed the maintainability of a writ petition concerning a contractual dispute in the private law realm involving arrears of rent. The court found that the department willfully defaulted in paying rents revised as per CPWD norms and Income Tax Department instructions. The Single Bench rightly noted the factual position and allowed the writ petition. The court emphasized that jurisdiction can be exercised in a private law realm with certain caveats. The Chief Commissioner of Income Tax unilaterally fixed the rent, which the department failed to communicate, delaying compliance with the direction. The court upheld the Single Bench's decision to order payment of arrears based on recognized valuation principles. The court criticized the department for unfair treatment of the building owners and affirmed the writ petition's maintainability.
The Calcutta High Court addressed the maintainability of a writ petition concerning a contractual dispute in the private law realm involving arrears of rent. The court found that the department willfully defaulted in paying rents revised as per CPWD norms and Income Tax Department instructions. The Single Bench rightly noted the factual position and allowed the writ petition. The court emphasized that jurisdiction can be exercised in a private law realm with certain caveats. The Chief Commissioner of Income Tax unilaterally fixed the rent, which the department failed to communicate, delaying compliance with the direction. The court upheld the Single Bench's decision to order payment of arrears based on recognized valuation principles. The court criticized the department for unfair treatment of the building owners and affirmed the writ petition's maintainability.
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