BHARGAB ENGINEERING WORKS BHASKAR SENGUPTA vs PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-2 AND OTHERS — ITAT/113/2026

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

CNR: WBCHCO0014052026

Next Hearing

03rd August 2026

Filing Number

ITAT/113/2026

Filing Date

17-04-2026

Registration No

ITAT/113/2026

Registration Date

17-04-2026

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)

BHARGAB ENGINEERING WORKS BHASKAR SENGUPTA

Respondent(s)

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-2 AND OTHERS

Hearing History

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

30-04-2026

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

Case Summary: ITAT/113/2026 Outcome: Appeal admitted on substantial questions of law. The High Court at Calcutta has admitted Bhargab Engineering Works' appeal against the Principal Commissioner of Income Tax, raising six key issues including: whether the Direct Tax Vivad Se Vishwas Scheme settlement should have halted revision proceedings; whether the Checkmate Services judgment should affect the earlier assessment order; procedural issues regarding reassessment scope and natural justice violations. The appellant must file informal paper books within 10 weeks; matter scheduled for August 2026 hearing. This case analysis is maintained by casestatus.in based on publicly available court records.

casestatus.in Summary

Case Summary: ITAT/113/2026 Outcome: Appeal admitted on substantial questions of law. The High Court at Calcutta has admitted Bhargab Engineering Works' appeal against the Principal Commissioner of Income Tax, raising six key issues including: whether the Direct Tax Vivad Se Vishwas Scheme settlement should have halted revision proceedings; whether the Checkmate Services judgment should affect the earlier assessment order; procedural issues regarding reassessment scope and natural justice violations. The appellant must file informal paper books within 10 weeks; matter scheduled for August 2026 hearing. This case analysis is maintained by casestatus.in based on publicly available court records.

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