Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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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