https://www.taxtmi.com/caselaws?id=237484 The High Court of Calcutta dismissed the appeal against a sole proprietorship business, emphasizing that such entities lack legal capacity to be parties in legal proceedings. The court noted that the appeal targeted an entity without legal personality, leading to the dismissal. All interim orders were vacated, and the appellant was granted leave to file a fresh appeal correctly. The court directed prompt dissemination of the judgment's outcome and disposed of all applications and the appeal accordingly. en-us Tue, 08 Nov 2011 00:00:00 +0530 Sat, 28 Sep 2013 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237484 The High Court of Calcutta dismissed the appeal against a sole proprietorship business, emphasizing that such entities lack legal capacity to be parties in legal proceedings. The court noted that the appeal targeted an entity without legal personality, leading to the dismissal. All interim orders were vacated, and the appellant was granted leave to file a fresh appeal correctly. The court directed prompt dissemination of the judgment's outcome and disposed of all applications and the appeal accordingly. Case-Laws Customs Tue, 08 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237484