IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

Before:

The Hon’ble Justice Om Narayan Rai

WPA 21228 of 2025

Himadri Speciality Chemical Limited (Previously known as Himadri

Chemical and Industries Ltd.)

Vs.

Assistant/Deputy Commissioner of Income Tax, Central Circle 3(4) &

Ors.

For the Writ Petitioner : Mr. J.P. Khaitan, Sr. Adv.

Mr. Saumya Kejriwal, Adv.

Mrs. Ananya Rath, Adv.

Mr. Navin Mittal, Adv.

Mr. Debarghya Banerjee, Adv.

For the Respondents : Mr. Aryak Dutt, Adv.

Mr. Soumen Bhattacharjee, Adv.

Mr. Ankan Das, Adv.

Ms. Shradhya Ghosh, Adv.

Ms. Riya Kundu, Adv.

Hearing Concluded on : 19.11.2025 Judgment on : 08.12.2025

Om Narayan Rai, J.:-

1. This writ petition lays challenge to interalia the order under section 148(3)

dated June 26, 2025 of the Income Tax Act, 1961 (hereafter “the 1961 Act), the consequential notice dated June 26, 2025 issued under Section 148 and

the reassessment proceeding that has begun on the basis thereof.

FACTS OF THE CASE:

2. A brief summary of the case run in the writ petition may first be noticed:

a) The petitioner is engaged in the business of manufacturing of coal tar pitch, carbon black etc.

b) For the purpose of transportation of the raw materi