31 24.12. IN THE HIGH COURT AT CALCUTTRA

2025 CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE Ct. No.

551 WPA 28030 of 2025 Ab M/s. A.D. Electrosteel Co. Pvt. Ltd. and another Vs.

Union of India and others.

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Mr. Arik Banerjee, Mr. Nilotpal Chowdhury, Mr. Rajib Mullick, Mr. Abhijat Das, Mr. Debmalya Biswas, Ms. Muskan Agarwal. … for the petitioners.

Ms. Sipra Chanda.

… for the respondent no. 1.

Mr. Prithu Dudhoria, Ms. Sukanya Dutta.

… for the Income Tax Department.

Mr. Debasish Saha, Mr. Avirup Roy Sanyal, Ms. Sucheta Pal.

… for the Bank of India.

1. Affidavit of service filed in Court today is taken on record.

2. The writ petition assail notices dated November 18, 2025 and November 25, 2025 issued under Section 156 of the Income Tax Act, 1961 (in short ‘said Act of 1961’).

3. It appears that the assessment order dated March

25, 2025 was passed under Section 143(3) of the said Act of 1961 for the Assessment Year 2012-13. The said order was carried in appeal before the CIT appeals. The appeal was dismissed on November 3, 2016 for non-prosecution. The petitioners carried the matter in further appeal before the Income Tax Appellate Tribunal. Such appeal was also dismissed for non-pro