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.
CNR: WBCHCO0007902026
e-Filing Number
02-03-2026
Filing Number
ITAT/52/2026
Filing Date
05-03-2026
Registration No
ITA/72/2026
Registration Date
05-03-2026
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
08th May 2026
Nature of Disposal
Contested--DISMISSED
Acts & Sections
Petitioner(s)
PRINCIPAL COMMISSIONER OF INCOME TAX 1 AISHWARYA RAJYASHREE
Respondent(s)
M/S ANDROMEDA COMMUNICATIONS PRIVATE LIMITED
Hearing History
Judge: HON'BLE JUSTICE RAJARSHI BHARADWAJ , HON'BLE JUSTICE UDAY KUMAR
FOR ADMISSION (INCOME TAX MATTERS)
FOR ADMISSION (INCOME TAX MATTERS)
FOR ADMISSION (INCOME TAX MATTERS)
FOR ADMISSION (INCOME TAX MATTERS)
FOR ADMISSION (INCOME TAX MATTERS)
| Date | Purpose |
|---|---|
| 18-03-2026 | FOR ADMISSION (INCOME TAX MATTERS) |
| 08-05-2026 | FOR ADMISSION (INCOME TAX MATTERS) |
| 07-05-2026 | FOR ADMISSION (INCOME TAX MATTERS) |
| 06-05-2026 | FOR ADMISSION (INCOME TAX MATTERS) |
| 05-05-2026 | FOR ADMISSION (INCOME TAX MATTERS) |
Orders
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.
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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