PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA PRITHU DUDHORIA vs HARBANS SINGHA BAGGA — ITAT/23/2026

Case under Income-tax Act ,1961 Section 260A. Disposed: Contested--DISMISSED on 04th May 2026.

Case disposed

CNR: WBCHCO0002232026

e-Filing Number

15-01-2026

Filing Number

ITAT/23/2026

Filing Date

17-Jan-2026

Registration No

ITAT/23/2026

Registration Date

17-Jan-2026

Judge

Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

Coram

Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

Bench Type

Division Bench

Judicial Branch

APPEAL SECTION

Decision Date

04-May-2026

Nature of Disposal

Contested--DISMISSED

Last updated 05-Jun-2026

Acts & Sections

Income-tax Act ,1961 Section 260A

Petitioner(s)

  1. 1.PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA PRITHU DUDHORIA

Respondent(s)

  1. 1.HARBANS SINGHA BAGGA

Case History

  1. Case disposedDisposed

  2. 04-May-2026

    Hon'ble Justice Rajarshi Bharadwaj,hon'ble Justice Uday KumarView PDF

  3. 04-May-2026

    Hon'ble Justice Rajarshi Bharadwaj,hon'ble Justice Uday KumarView PDF

  4. 04-May-2026

    Hon'ble Justice Rajarshi Bharadwaj,hon'ble Justice Uday KumarView PDF

    The High Court at Calcutta dismissed the Principal Commissioner of Income Tax's appeal against Harbans Singha Bagga for Assessment Year 2014-2015. Although the court condoned the 324-day filing delay, it dismissed the appeal because the tax effect of Rs.35,35,543 fell below the Rs.2 crores threshold and the appellant failed to clearly identify which exceptional clause under CBDT Circular No.5 of 2024 (para 3.1(h)) applied to justify entertaining the case. This case analysis is maintained by casestatus.in based on publicly available court records.

  5. 04-May-2026

    Revoked

    Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

  6. 27-Apr-2026

    Hon'ble Justice Rajarshi Bharadwaj,hon'ble Justice Uday KumarView PDF

  7. 20-Mar-2026

    Hon'ble Justice Rajarshi Bharadwaj,hon'ble Justice Uday KumarView PDF

  8. 20-Mar-2026

    Hon'ble Justice Rajarshi Bharadwaj,hon'ble Justice Uday KumarView PDF

  9. 20-Mar-2026

    Hon'ble Justice Rajarshi Bharadwaj,hon'ble Justice Uday KumarView PDF

  10. 20-Mar-2026

    For Admission (Income Tax Matters)

    Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

  11. 19-Mar-2026

    For Admission (Income Tax Matters)

    Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

  12. 18-Mar-2026

    For Admission (Income Tax Matters)

    Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

  13. 17-Mar-2026

    For Admission (Income Tax Matters)

    Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

  14. 16-Mar-2026

    For Admission (Income Tax Matters)

    Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

  15. 13-Mar-2026

    For Admission (Income Tax Matters)

    Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

  16. 12-Mar-2026

    For Admission (Income Tax Matters)

    Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

  17. 11-Mar-2026

    For Admission (Income Tax Matters)

    Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

  18. 10-Mar-2026

    For Admission (Income Tax Matters)

    Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

  19. 09-Mar-2026

    For Admission (Income Tax Matters)

    Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

  20. 02-Mar-2026

    First hearing

    Initial hearing scheduled

  21. 17-Jan-2026

    Case filed

    Registration No. ITAT/23/2026

casestatus.in Summary

The High Court at Calcutta dismissed the Principal Commissioner of Income Tax's appeal against Harbans Singha Bagga for Assessment Year 2014-2015. Although the court condoned the 324-day filing delay, it dismissed the appeal because the tax effect of Rs.35,35,543 fell below the Rs.2 crores threshold and the appellant failed to clearly identify which exceptional clause under CBDT Circular No.5 of 2024 (para 3.1(h)) applied to justify entertaining the case. This case analysis is maintained by casestatus.in based on publicly available court records.

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