Case Law › High Court › The Principal Commissioner Of Income Tax...

The Principal Commissioner Of Income Tax-15 v. Shree Bishnu Kumar Khemka

High Court 09 Jul 2021 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

09 Jul 2021

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Principal Commissioner Of Income Tax-15 v. Shree Bishnu Kumar Khemka, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.

Decision: The appeal along with the stayapplication(GA/856/2018) are dismissed. mg There shall, however, be no order as to costs.

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

The order — as passed by the High Court

OD-12IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction(Income Tax)ORIGINAL SIDE ITAT/105/2018IA No: GA/1/2018(Old No.GA/855/2018)GA/2/2018(Old No:GA/856/2018) THE PRINCIPAL COMMISSIONER OF INCOME TAX-15VERSUSSHREE BISHNU KUMAR KHEMKA BEFORE: The Hon’ble JUSTICE ARIJIT BANERJEE ANDThe Hon’ble JUSTICE ARINDAM MUKHERJEEDate : 09[th] July, 2021. Appearance:Ms. Sucharita Biswas , Adv.Mr. Asok Bhowmik, Adv.… for the appellant. Mr. J. P. Khaitan, Sr. Adv.Mr. Agnibesh Sengupta, Adv.Ms. Swapna Das, Adv.Mr. Siddharth Das, Adv.… for the respondent. Re:GA/1/2018(Old No. GA/855/2018) The Court:There is delay of 93 days in filing the appeal. Theexplanation given for being unable to file the appeal within the time isfound sufficient. The delay is condoned. Re:GA/2/2018(Old No.GA/856/2018) The tax effect involved in the appeal is below the prescribed limit.The appeal cannot be entertained. The appeal along with the stayapplication(GA/856/2018) are dismissed. mg There shall, however, be no order as to costs. (ARIJIT BANERJEE, J.) (ARINDAM MUKHERJEE, J.)

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

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.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.