1 OD – 6 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITAT/281/2023 IA NO.GA/1/2023 PRINCIPAL COMMISSIONER OF INCOME TAX -1, KOLKATA -Versus- ARUNAVA BHATTACHARJEE BEFORE : THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 15th January, 2024 Appearance : Mr. Soumen Bhattacharjee, Adv. ...for the appellant. Mr.S.M. Surana