HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

Before:

THE HON’BLE JUSTICE OM NARAYAN RAI

WPA 28765 of 2025

Amalgam Steel Private Limited & Anr.

versus

The Assistant Commissioner of Income Tax & Ors.

For the Writ Petitioners : Mr. Abhrajit Mitra, Sr. Adv.

Mr. Saurabh Bagaria

Mr. Piyush Agarwal Ms. Shivangi Thard

Ms. Shrivalli Kajaria

For the Respondents : Mr. Aryak Dutt

Ms. Sukanya Dutta

Ms. Riya Kundu

Hearing concluded on : 09.01.2026 Judgment on : 09.01.2026

Om Narayan Rai, J.:

1. This writ petition mounts challenge to an order dated May 27, 2025

passed under Section 270AA of the Income Tax Act, 1961 thereby rejecting the petitioner no.1‟s (hereafter “the petitioner”) application seeking

immunity from penalty under Section 270A of the said Act of 1961.

2. Briefly stated, the facts relevant for the purpose of adjudication of the present writ petition are that the petitioner filed its Return of Income under Section 139 of the said Act of 1961 on October 26, 2023 declaring a total income of rupees „NIL‟. The same was processed under section 143 and intimation under Section 143(1) of the said Act of 1961 was issued on November 29, 2023. The petitioner‟s case was subjected to scrut