1 OD – 13 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITAT/23/2026 IA NO: GA/1/2026, GA/2/2026 PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA VS HARBANS SINGHA BAGGA BEFORE : THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON’BLE JUSTICE UDAY KUMAR Date : 20th March, 2026 Appearance : Mr. S.M. Surana, Adv. …for respondent. The Court : No one appears for the appellant at the time of call. No accommodation is prayed for. Learned counsel for the respondent is present. The matter is dismissed for default. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) sd/