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Principal Commissioner Of Income Tax, Central-2, Kolkata v. M/S. Cygnus Equipments & Rentals Pvt. Ltd

High Court 03 Jul 2025 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

03 Jul 2025

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Principal Commissioner Of Income Tax, Central-2, Kolkata v. M/S. Cygnus Equipments & Rentals Pvt. Ltd, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.

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

The order — as passed by the High Court

ODSL – 1 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITAT/52/2025 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA VS M/S. CYGNUS EQUIPMENTS & RENTALS PVT. LTD. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) Dated : 9[th ]September, 2025 Appearance : Ms. Sayani Gupta, Adv. …for Appellant. The Court : This matter has been listed under the heading “To Be Mentioned” in the supplementary list today at the instance of the respondent for incorporation of certain correction in our order dated 3[rd] July, 2025. The year “2024” appearing in the sixth line of second paragraph at page 3 of the order dated 3[rd] July, 2025 is replaced by the year “2014”. Let this correction be incorporated in the order dated 3[rd] July, 2025. (T.S. SIVAGNANAM, CJ.) (CHAITALI CHATTERJEE (DAS), J.) sm

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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