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: : -.

Next hearing —

CNR: WBCHCA0047202025

Filing Number

WPA/2288/2025

Filing Date

29-Jan-2025

Registration No

WPA/2413/2025

Registration Date

29-Jan-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

Last updated 15-Apr-2026

Acts & Sections

Income Tax Act Section NA

Petitioner(s)

  1. 1.EXCLUSIVE LINES SAMRAT DAS

Respondent(s)

  1. 1.THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(

  2. 2., KOLKATA AND ORS

Case History

  1. —

    Next hearingPending

  2. 25-Mar-2026

    Hon'ble Justice Kausik ChandaView PDF

    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.

  3. 02-Mar-2026

    Motion

    Hon'ble Justice Kausik Chanda

  4. 26-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  5. 25-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  6. 24-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  7. 23-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  8. 20-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  9. 19-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  10. 18-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  11. 17-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  12. 16-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  13. 13-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  14. 12-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  15. 11-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  16. 10-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  17. 09-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  18. 06-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  19. 05-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  20. 04-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  21. 03-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  22. 02-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  23. 30-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  24. 29-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  25. 28-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  26. 27-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  27. 22-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  28. 21-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  29. 20-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  30. 19-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  31. 16-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  32. 15-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  33. 14-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  34. 13-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  35. 09-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  36. 08-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  37. 07-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  38. 06-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  39. 05-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  40. 02-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  41. 24-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  42. 23-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  43. 22-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  44. 19-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  45. 18-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  46. 17-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  47. 16-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  48. 15-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  49. 12-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  50. 11-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  51. 10-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  52. 09-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  53. 08-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  54. 05-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  55. 01-Sep-2025

    Motion - 9

    Hon'ble Justice Raja Basu Chowdhury

  56. 04-Aug-2025

    Motion - 9

    Hon'ble Justice Raja Basu Chowdhury

  57. 07-Jul-2025

    Motion - 9

    Hon'ble Justice Raja Basu Chowdhury

  58. 09-Jun-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  59. 05-May-2025

    Hon'ble Justice Raja Basu ChowdhuryView PDF

  60. 05-May-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  61. 07-Apr-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  62. 03-Mar-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  63. 03-Mar-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  64. 02-Mar-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  65. 28-Feb-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  66. 27-Feb-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  67. 26-Feb-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  68. 25-Feb-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  69. 24-Feb-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  70. 21-Feb-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  71. 20-Feb-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  72. 19-Feb-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  73. 18-Feb-2025

    Listed Motion

    Hon'ble Justice Raja Basu Chowdhury

  74. 07-Feb-2025

    First hearing

    Initial hearing scheduled

  75. 29-Jan-2025

    Case filed

    Registration No. WPA/2413/2025

casestatus.in Summary

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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