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Principal Commissioner Of Income Tax, Kolkata-13, Kolkata v. Nikhil Pansari

High Court 31 Oct 2022 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

31 Oct 2022

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Principal Commissioner Of Income Tax, Kolkata-13, Kolkata v. Nikhil Pansari, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.

Decision: Consequently, the appeal stands rejected.

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

The order — as passed by the High Court

IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/167/2022 IA No.: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-13, KOLKATA VS. NIKHIL PANSARI BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 31[st] October, 2022 Appearance : Mr. Tilak Mitra, Adv. … for appellant Mr. Subash Agarwal, Adv. … for respondent The Court : We have heard Mr. Tilak Mitra, learned standing Counsel appearing for the appellant/revenue and Mr. Subash Agarwal, learned Counsel for the respondent/assessee. There is a delay of 940 days in filing the appeal. We have perused the affidavit filed in support of the petition and we find there is no explanation for the inordinate delay in filing the appeal. Therefore, the application being GA/1/2022 is dismissed. Consequently, the appeal stands rejected. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)

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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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