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WPA/21228/2025 of HIMADRI SPECIALITY CHEMICAL LIMTIED (PREVIOUSLY KNOWN AS HIMADRI CHEMICAL AND INDUSTRIES LTD.) vs ASISTATN/DEPUTY COMMISSIONER OF INCOME TAX AND ORS

Calcutta High CourtWPA

About this record

The Calcutta High Court decided this matter on 8 December 2025. The registry identifies it as CNR WBCHCA0422782025. It was heard by Justice Om Narayan Rai.

The disposal recorded by the registry is "The reassessment notices under Section 148 and the proceedings initiated thereon are quas…". The record refers to the Income Tax Act, 1961. 12 statutory provisions are noted on the record.

Court record

Court record details
CourtCalcutta High Court
Record typeWPA
Case numberCNR WBCHCA0422782025
Date of decision
Decision year2025
BenchHON'BLE JUSTICE OM NARAYAN RAI
PetitionerHIMADRI SPECIALITY CHEMICAL LIMTIED (PREVIOUSLY KNOWN AS HIMADRI CHEMICAL AND INDUSTRIES LTD.)
RespondentASISTATN/DEPUTY COMMISSIONER OF INCOME TAX AND ORS.
DisposalThe reassessment notices under Section 148 and the proceedings initiated thereon are quashed.
ActsIncome Tax Act, 1961
Sections
  • Section 148(3)
  • Section 148
  • Section 133(6)
  • Section 143(3)
  • Section 147
  • Section 142(1)
  • Section 148A(3)
  • Section 148A(1)
  • Section 115JB
  • Section 40A(3)
  • Section 68
  • Section 115BBE

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