Case Law › High Court › Itat/3/2025 I.a. No: Ga/1/2025, Ga/2/202...

Itat/3/2025 I.a. No: Ga/1/2025, Ga/2/2025 Principal Commissioner Of Income Tax 2 Kolkata v. Enkay Traffin P Limited

High Court 05 Feb 2025 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

05 Feb 2025

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Itat/3/2025 I.a. No: Ga/1/2025, Ga/2/2025 Principal Commissioner Of Income Tax 2 Kolkata v. Enkay Traffin P Limited, the High Court (2025) dismissed the appeal under Section 5 of the Income-tax Act. The decision went in favour of the assessee.

Decision: Consequently the appeal stands rejected and the substantial questions of law are left open.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 5 case law →

od 4 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/3/2025 I.A. NO: GA/1/2025, GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA VS ENKAY TRAFFIN P LIMITED BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE BIVAS PATTANAYAK DATE : February 05, 2025. Appearance :Mr. Tilak M itra, Adv. Mr. Amit Sharma, Adv. …for appellant Mr. Subhas Agarwal, Adv. Mr. Rajarshi Chatterjee, Adv. Mrs. Suman Sahani, Adv. …for respondent The Court :- We have heard learned Counsel on behalf of either sides. There is a delay of 1230days in filing this appeal. We have perused the application under Section 5 of the Limitation Act and we find that no acceptable reason to exercise any discretion for the purpose of condoning the inordinate delay of 1230 days. Therefore, the application is dismissed. Consequently the appeal stands rejected and the substantial questions of law are left open. (T.S. SIVAGNANAM) CHIEF JUSTICE (BIVAS PATTANAYAK, J.)

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