PRINCIPAL COMMISSIONER OF INCOME TAX 1 AISHWARYA RAJYASHREE vs M/S ANDROMEDA COMMUNICATIONS PRIVATE LIMITED — ITA/72/2026

Case under Income-tax Act ,1961 Section 260A. Disposed: Contested--DISMISSED on 08th May 2026.

Case disposed

CNR: WBCHCO0007902026

e-Filing Number

02-03-2026

Filing Number

ITAT/52/2026

Filing Date

05-Mar-2026

Registration No

ITA/72/2026

Registration Date

05-Mar-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

08-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 1 AISHWARYA RAJYASHREE

Respondent(s)

  1. 1.M/S ANDROMEDA COMMUNICATIONS PRIVATE LIMITED

Case History

  1. Case disposedDisposed

  2. 08-May-2026

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

  3. 08-May-2026

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

  4. 08-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 M/S Andromeda Communications Private Limited for Assessment Year 2012-2013. Although the court condoned the 47-day delay in filing, it dismissed the appeal because the appellant failed to clearly specify which exceptional clause under CBDT Circular No.5/2024 para 3.1(h) applied, and the tax effect of Rs.53,85,260 fell below the Rs.2 crores threshold. This case analysis is maintained by casestatus.in based on publicly available court records.

  5. 08-May-2026

    For Admission (Income Tax Matters)

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

  6. 07-May-2026

    For Admission (Income Tax Matters)

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

  7. 06-May-2026

    For Admission (Income Tax Matters)

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

  8. 05-May-2026

    For Admission (Income Tax Matters)

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

  9. 04-May-2026

    For Admission (Income Tax Matters)

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

  10. 23-Mar-2026

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

  11. 23-Mar-2026

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

  12. 23-Mar-2026

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

  13. 23-Mar-2026

    For Admission (Income Tax Matters)

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

  14. 20-Mar-2026

    For Admission (Income Tax Matters)

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

  15. 19-Mar-2026

    For Admission (Income Tax Matters)

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

  16. 18-Mar-2026

    First hearing

    Initial hearing scheduled

  17. 05-Mar-2026

    Case filed

    Registration No. ITA/72/2026

casestatus.in Summary

The High Court at Calcutta dismissed the Principal Commissioner of Income Tax's appeal against M/S Andromeda Communications Private Limited for Assessment Year 2012-2013. Although the court condoned the 47-day delay in filing, it dismissed the appeal because the appellant failed to clearly specify which exceptional clause under CBDT Circular No.5/2024 para 3.1(h) applied, and the tax effect of Rs.53,85,260 fell below the Rs.2 crores threshold. This case analysis is maintained by casestatus.in based on publicly available court records.

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