SAMRRADHI INVESTMENT COMPANY PRIVATE LIMITED SAMRAT DAS vs THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 5( — WPA /2408/2025

Case under Income Tax Act Section NA. Next hearing: : -.

CNR: WBCHCA0047182025

Next Hearing

: -

Filing Number

WPA /2286/2025

Filing Date

29-01-2025

Registration No

WPA /2408/2025

Registration Date

29-01-2025

Bench Type

Single Bench

Category

GROUP A (WRIT MATTERS) ( 1 )

Sub-Category

INCOME TAX ( 1 )

Judicial Branch

MANDAMUS SECTION

Acts & Sections

Income tax Act Section NA

Petitioner(s)

SAMRRADHI INVESTMENT COMPANY PRIVATE LIMITED SAMRAT DAS

Respondent(s)

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 5(

, KOLKATA AND ORS

Hearing History

07-02-2025

NEW MOTION

02-03-2026

MOTION

26-02-2026

NEW MOTION - 2

25-02-2026

NEW MOTION - 2

24-02-2026

NEW MOTION - 2

Orders

25-03-2026
HON'BLE JUSTICE KAUSIK CHANDA

The court granted an interim stay on the operation of Income Tax notices (Section 148A) dated August 30, 2024, issued to four companies for reassessment of assessment year 2014-2015. The court found prima facie that the reassessment appears time-barred under the ten-year limitation period when calculated from the notice issuance date. The matter is adjourned for six weeks with the Income Tax Department required to file an affidavit-in-opposition within four weeks. This case analysis is maintained by casestatus.in based on publicly available court records.

casestatus.in Summary

The court granted an interim stay on the operation of Income Tax notices (Section 148A) dated August 30, 2024, issued to four companies for reassessment of assessment year 2014-2015. The court found prima facie that the reassessment appears time-barred under the ten-year limitation period when calculated from the notice issuance date. The matter is adjourned for six weeks with the Income Tax Department required to file an affidavit-in-opposition within four weeks. This case analysis is maintained by casestatus.in based on publicly available court records.

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