PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA KUNTAL KUMAR GOSWAMI vs ARS FINANCIAL CONSULTANT PRIVATE LIMITED — ITAT/67/2026

Case under Income-tax Act ,1961 Section 260A. Next hearing: 03rd August 2026.

CNR: WBCHCO0010372026

Next Hearing

03rd August 2026

e-Filing Number

19-03-2026

Filing Number

ITAT/67/2026

Filing Date

20-03-2026

Registration No

ITAT/67/2026

Registration Date

20-03-2026

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

Acts & Sections

Income-tax Act ,1961 Section 260A

Petitioner(s)

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA KUNTAL KUMAR GOSWAMI

Respondent(s)

ARS FINANCIAL CONSULTANT PRIVATE LIMITED

Hearing History

Judge: HON'BLE JUSTICE RAJARSHI BHARADWAJ , HON'BLE JUSTICE UDAY KUMAR

08-04-2026

FOR ADMISSION (INCOME TAX MATTERS)

03-08-2026

FOR HEARING - INCOME TAX MATTERS(WITH PAPER BOOK)

06-05-2026

FOR ADMISSION (INCOME TAX MATTERS)

05-05-2026

FOR ADMISSION (INCOME TAX MATTERS)

04-05-2026

FOR ADMISSION (INCOME TAX MATTERS)

Orders

06-05-2026
HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

The High Court at Calcutta admitted the Principal Commissioner of Income Tax's appeal against ARS Financial Consultant Private Limited, condoning a 55-day delay in filing. The court framed three substantial questions of law regarding whether the Tribunal erred in quashing the 2015 assessment order, whether jurisdiction was properly challenged, and whether additions for unexplained share capital/premium were correctly deleted. The matter is scheduled for hearing in August 2026. This case analysis is maintained by casestatus.in based on publicly available court records.

casestatus.in Summary

The High Court at Calcutta admitted the Principal Commissioner of Income Tax's appeal against ARS Financial Consultant Private Limited, condoning a 55-day delay in filing. The court framed three substantial questions of law regarding whether the Tribunal erred in quashing the 2015 assessment order, whether jurisdiction was properly challenged, and whether additions for unexplained share capital/premium were correctly deleted. The matter is scheduled for hearing in August 2026. This case analysis is maintained by casestatus.in based on publicly available court records.

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