EXCLUSIVE LINES SAMRAT DAS vs THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1( — WPA /2413/2025
Case under Income Tax Act Section NA. Next hearing: : -.
CNR: WBCHCA0047202025
Next Hearing
: -
Filing Number
WPA /2288/2025
Filing Date
29-01-2025
Registration No
WPA /2413/2025
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
Petitioner(s)
EXCLUSIVE LINES SAMRAT DAS
Respondent(s)
THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(
, KOLKATA AND ORS
Hearing History
Judge: HON'BLE JUSTICE KAUSIK CHANDA
NEW MOTION
MOTION
NEW MOTION - 2
NEW MOTION - 2
NEW MOTION - 2
| Date | Purpose | Result |
|---|---|---|
| 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
Summary: The court granted an interim stay on four consolidated WPAs challenging Income Tax reassessment notices (Section 148A) dated August 30, 2024, issued to multiple companies following a June 2022 search. The court found that the reassessment for assessment year 2014-2015 prima facie appears time-barred under the ten-year limitation period if reckoned from the Section 148A notice date, relying on the Delhi High Court judgment in Dinesh Jindal v. ACIT. The operation of the notices is stayed for eight weeks pending further submissions. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary: The court granted an interim stay on four consolidated WPAs challenging Income Tax reassessment notices (Section 148A) dated August 30, 2024, issued to multiple companies following a June 2022 search. The court found that the reassessment for assessment year 2014-2015 prima facie appears time-barred under the ten-year limitation period if reckoned from the Section 148A notice date, relying on the Delhi High Court judgment in Dinesh Jindal v. ACIT. The operation of the notices is stayed for eight weeks pending further submissions. This case analysis is maintained by casestatus.in based on publicly available court records.
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