PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. SAPPHIRE TRADE ASSOCIATES PVT LTD

The appeal is partly allowed and the assessment

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Date: 5Th May, 2025 Appearance: Mr. Avra Mazumder, Adv. Ms. Alisha Das, Adv. Mr. Om Prakash Prasad, Adv. Mr. Suman Bhowmik, Adv. Mr. Samrat Das, Adv. Ms. Elina Dey, Adv. Mr. Sourendra Nath Banerjee, Adv. …For Appellants Mr. Tilak Mitra, Adv. Mr. Soumen Bhattacharjee, Adv. …For Respondent

condone the delay in filing the appeal. GA/1/2025 is allowed. As could be seen from the Memorandum of Appeal as well as the grounds raised in the writ petition, the appellants did not question the order passed under Section 148A(d) as well as the assessment order under Section 147 of the Act on the merits of the matter