18.02.2026 Item No.10 (DL)

Court No.551 AJ.

IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION W.P.A. 9962 of 2024 CAN 1 of 2024 (Disposed of on 03.12.2024)

N S United Kaiun Kaisha Limited -Vs-

Union of India & Ors.

Ms. Anupa Banerjee, Ms. Mayuri Ghosh, Mr. Ratul Deb Banerjee.

…for the petitioner.

Mr. Bishwambher Jha, Mr. H.K. Jha.

…for the Union of India.

Mr. Prithu Dudharia.

…for the Income Tax Authorities.

1. This writ petition has been filed seeking issuance of a writ of mandamus commanding the respondent Revenue Authorities to refund a sum of Rs.23,70,801/- in terms of an order dated December 13, 1996 as modified by an order dated July 21, 1997 passed by the Income Tax Appellate Tribunal in an appeal preferred by the appellant against an order passed by the Commissioner under Section 263 of the Income Tax Act, 1961.

2. It is the petitioner’s case that the order passed by the Tribunal was carried in reference before this Court but the reference ultimately fell through in view of the CBDT Circular dated July 11, 2018. The petitioner contends that upon the reference being dismissed the order of the Tribunal attained finality and as such the petitioner became entitled to refund.

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