FINLORD MARKETING PRIVATE LIMITED SAMRAT DAS vs THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 5( — WPA /2411/2025

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

CNR: WBCHCA0047192025

Next Hearing

: -

Filing Number

WPA /2287/2025

Filing Date

29-01-2025

Registration No

WPA /2411/2025

Registration Date

29-01-2025

Judge

HON'BLE JUSTICE KAUSIK CHANDA

Coram

HON'BLE JUSTICE KAUSIK CHANDA

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)

FINLORD MARKETING PRIVATE LIMITED SAMRAT DAS

Respondent(s)

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 5(

, KOLKATA AND ORS

Hearing History

Judge: HON'BLE JUSTICE KAUSIK CHANDA

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

Summary: The court granted an interim stay on the operation of reassessment notices (Section 148A) dated August 30, 2024, issued to four companies by Income Tax authorities for assessment year 2014-2015. The court found that the reassessment prima facie appears time-barred under the ten-year limitation period reckoned from the notice issuance date per the Delhi judgment in Dinesh Jindal case. The matter is adjourned for eight weeks with the Revenue required to file an affidavit disclosing when documents were handed over to the Assessing Officer. This case analysis is maintained by casestatus.in based on publicly available court records.

casestatus.in Summary

Summary: The court granted an interim stay on the operation of reassessment notices (Section 148A) dated August 30, 2024, issued to four companies by Income Tax authorities for assessment year 2014-2015. The court found that the reassessment prima facie appears time-barred under the ten-year limitation period reckoned from the notice issuance date per the Delhi judgment in Dinesh Jindal case. The matter is adjourned for eight weeks with the Revenue required to file an affidavit disclosing when documents were handed over to the Assessing Officer. This case analysis is maintained by casestatus.in based on publicly available court records.

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