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The Bar Bulletin

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The Bar Bulletin

Calcutta High Court

Calcutta High Court Upholds EC’s Power to Deploy Govt-Controlled College Staff as Presiding Officers Under Article 324(6) and Section 159 RPA

Election Commission of India vs Rupa Banerjee Nee Samjpati [Decided on April 21, 2026]

ITAT: AO Cannot Replace Actual Consideration with Stamp Duty Value for Entire Land in JDA Taxation

Skyline Greathills vs DCIT [Decided on April 17, 2026]
EPFO unjust enrichment interest refund

Deposits By Employer Is Retained Even After Assessment Is Quashed By EPF Appellate Tribunal; Patna High Court Orders EPFO To Pay Interest On Unjust Enrichment

Board of Trustees, EPFO vs The Longia Bidi Company [Decided on April 15, 2026]
Section 69A unexplained investment ITAT

ITAT: Post-Registration Encashment of Cheques Doesn’t Render Flat Investment ‘Unexplained’ Under Section 69A

Chandra Swaminathan vs ITO [Decided on April 17, 2026]
ITC blocking beyond one year illegal

Blocking ITC Beyond One Year Violates CGST Rule 86A(3); Bombay High Court Quashes Provisional Attachment & Orders Defreezing Of Bank Accounts

Elitecon International Ltd vs Union of India [Decided on March 25, 2026]
Jammu and Kashmir and Ladakh High Court

State Acted As Predator In Imposing Burdensome Terms; Jammu & Kashmir & Ladakh HC Orders State To Protect Vested Leasehold Interest Of Migrant Allottee

Sports Goods Industry vs State of J&K [Decided on April 18, 2026]