Principal Commissioner Of Income Tax 5 vs Syama Prasad Mookerjee Port Kolkata
2026 Latest Caselaw 2101 Cal/2

Calcutta High Court

Principal Commissioner Of Income Tax 5 vs Syama Prasad Mookerjee Port Kolkata on 19 March, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD 25 to 28

                           ORDER SHEET
                  IN THE HIGH COURT AT CALCUTTA
                 SPECIAL JURISDICTION (INCOME TAX)
                           ORIGINAL SIDE

                             ITAT/14/2026
                     IA NO: GA/1/2026, GA/2/2026
         PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATA
                                  VS
              SYAMA PRASAD MOOKERJEE PORT KOLKATA

                            ITAT/15/2026
                    IA NO: GA/1/2026, GA/2/2026
         PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATA
                                 VS
              SYAMA PRASAD MOOKERJEE PORT KOLKATA

                             ITAT/16/2026
                     IA NO: GA/1/2026, GA/2/2026
          PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATA
                                  VS
              SYAMA PRASAD MOOKERJEE PORT KOLKATA

                            ITAT/17/2026
                    IA NO: GA/1/2026, GA/2/2026
         PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATA
                                 VS
              SYAMA PRASAD MOOKERJEE PORT KOLKATA


  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ
                     AND
  The Hon'ble JUSTICE UDAY KUMAR
  Date: 19th March, 2026.


                                                              Appearance:
                                           Mr. Soumen Bhattacharjee, Adv.
                                                Ms. Shradhya Ghosh, Adv.
                                                    Mr. Raunak Seal, Adv.
                                                        ...for the appellant

                                              Mr. Rabindra Kr. Mitra, Adv.
                                                Mr. Tamoghna Saha, Adv.
                                                     ...for the respondent

The Court: Learned counsel appearing for the appellant presses an

application for condonation of delay of 224 days.

Learned counsel appearing for the respondent/assessee prays leave to file

affidavit-in-opposition to the application for condonation of delay. Leave is

granted.

Let the affidavit-in-opposition be filed within four weeks from date. Reply

thereto, if any, be filed within four weeks thereafter. Let these matters appear in

the monthly list of June, 2026.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.)

B.Pal