Somani Services Private Limited vs Assistant Commissioner Of Income Tax on 24 April, 2026

Calcutta High Court

Somani Services Private Limited vs Assistant Commissioner Of Income Tax on 24 April, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD 14
                               ORDER SHEET
                               ITAT/87/2026
                             IA NO: GA/1/2026
                     IN THE HIGH COURT AT CALCUTTA
                    SPECIAL JURISDICTION (INCOME TAX)
                               ORIGINAL SIDE

                     SOMANI SERVICES PRIVATE LIMITED
                                    VS
                  ASSISTANT COMMISSIONER OF INCOME TAX,
                        CENTRAL CIRCLE 1(2), KOLKATA


  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ
                      AND
  The Hon'ble JUSTICE UDAY KUMAR
  Date: 24th April, 2026.

                                                                        Appearance:
                                                        Mr. J. P. Khaitan, Sr. Adv.
                                                           Ms. Swapna Das, Adv.
                                                         Mr. Siddharth Das, Adv.
                                                              . . .for the appellant.

                                                        Mr. Prithu Dudhoria, Adv.
                                                            Mr. Anurag Roy, Adv.
                                                           . . .for the respondent.

The Court: We have heard learned advocates on either side.

The appeal is admitted on the following substantial questions of law for

SPONSORED

consideration.

“A. Whether the Tribunal was justified in law in revering the order of

the Commissioner of Income Tax (Appeals) whereby the

Commissioner of Income Tax (Appeals) set aside the reassessment

order both on the ground of jurisdiction and on merits and its

purported findings in that behalf are arbitrary, unreasonable and

perverse?

2

B. Whether the Tribunal was justified in law in reversing the order of

Commissioner of Income Tax (Appeals) on the question of addition of

Rs.1,00,00,000/- on account of share capital and premium under

Section 68 of the Income Tax Act, 1961 and in remanding the matter

to the Assessing Officer with directions and its purported findings

and directions in that regard are arbitrary, unreasonable and

perverse?”

The appellant shall file requisite number of informal paper books prepared

out of Court including therein all relevant materials used before the learned

Court below within ten weeks from date and serve copies thereof upon the

learned advocate for the respondent.

However, if the department initiates any proceedings in respect of the

Assessment Year 2012-2013, liberty is granted to the appellant to approach this

Court for appropriate relief.

Settlement of index and all other formalities are dispensed with.

Since the respondent is represented, service of notice of appeal stands

dispensed with.

Let the matter appear in the monthly list of August, 2026.

IA No.GA/1/2026 is disposed of.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.)
Sp/