OD – 14 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITAT/34/2026 IA NO: GA/1/2026 SWADESHI DEALER PRIVATE LIMITED VS INCOME TAX OFFICER, WARD 5(1), KOLKATA AND ANOTHER BEFORE : THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON’BLE JUSTICE UDAY KUMAR Date : 20th April, 2026 Appearance : Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. ..for appellant. Mr.Taraknath Jaiswal, Adv. Mr. Madhu Jana, Adv. …for respondent. The Court : Heard learned counsel for the appellant. Perused the order of the Tribunal dated 21st May, 2025. As no substantial questions of law can be framed by this Court from the order of the Tribunal, the appeal and the connected application are dismissed. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) sd/