Principal Commissioner Of Income Tax - 9 vs Braten Mandal
2025 Latest Caselaw 2943 Cal/2

Calcutta High Court

Principal Commissioner Of Income Tax - 9 vs Braten Mandal on 6 November, 2025

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD 17


                              ORDER SHEET
                              ITAT/119/2025
                             IA NO:GA/2/2025
                     IN THE HIGH COURT AT CALCUTTA
                    SPECIAL JURISDICTION (INCOME TAX)
                              ORIGINAL SIDE


         PRINCIPAL COMMISSIONER OF INCOME TAX - 9, KOLKATA
                                VS
                          BRATEN MANDAL



  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ
                    AND
  The Hon'ble JUSTICE UDAY KUMAR
  Date: 6th November, 2025.



                                                                       Appearance:
                                                              Mr. Aryak Dutt, Adv.
                                                         Mr. Prithu Dudhoria, Adv.
                                                                 ...for the appellant

                                                        Mr. Subash Agarwal, Adv.
                                                      Mr. Rajarshi Chatterjee, Adv.
                                                         Mrs. Suman Sahani, Adv.
                                                              Mr. Amit Shaw, Adv.
                                                              ...for the respondent

The Court: We have heard learned advocates on either side.

The appeal is admitted on the following substantial questions of law for

consideration.

"A. Whether in facts and in the circumstances of the case the Ld.

Income Tax Appellate Tribunal was not justified in law in allowing

the appeal of the assessee without considering various binding

judicial precedents including the judgment of the Hon'ble High Court

at Calcutta in the case of Pr. CIT Vs. Swati Bajaj reported in (2022)

139 taxman.com 352(Cal)/(2024) 446 ITR 56 (Cal) wherein the

Hon'ble High Court at Calcutta laid down guidelines on the manner

in which the allegation against the assessee has to be considered ?

B. Whether in facts and in the circumstances of the case the Ld.

Income Tax Appellate Tribunal was not justified in law in allowing

the appeal of the assessee without considering the surrounding

circumstances applying the tests of preponderance of human

probabilities in such cases ?"

The appellant shall file requisite number of informal paper books prepared

out of Court including therein all relevant materials used before the learned

Court below within ten weeks from date and serve copies thereof upon the

learned advocate for the respondent.

Settlement of index and all other formalities are dispensed with.

Since the respondent is represented, service of notice of appeal stands

dispensed with.

Let the matter be listed twelve weeks hence.

IA No.GA/2/2025 is disposed of.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.)

B.Pal