OD-8 ORDER SHEET IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE WPO/822/2025 KIC RESOURCES LIMITED VS UNION OF INDIA AND OTHERS BEFORE: The Hon'ble JUSTICE KAUSIK CHANDA Date : 8th April, 2026. Appearance: Mr. Brijesh Kumar Singh, Adv.. …for the petitioner. Mr. Soumen Bhattacharjee, Adv. Mr. Sujit Mitra, Adv. Mr. Ankan Das, Adv. Mr. Raunak Seal, Adv. Ms. Shradhya Ghosh, Adv. …for the respondents. The Court: It is submitted by the learned Advocate appearing for the petitioner that during pendency of the writ petition an assessment order has been passed by the authorities. The petitioner has already challenged the said order of assessment by preferring a statutory appeal. Therefore, there is no scope to adjudicate the propriety of the notice issued under Section 148A of the Income Tax Act, 1961 and the order passed under Section 148A(d) of the said Act in this writ petition. Accordingly, WPO/822/2025 is disposed of. (KAUSIK CHANDA, J.) kc