OD-16 ORDER SHEET IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE WPO/2593/2022 KILBURN CHEMICALS LIMITED VS ASSISTANT COMMISSIONER OF INCOME TAX 11 (1), KOLKATA AND ANR, BEFORE: The Hon’ble JUSTICE SUPRATIM BHATTACHARYA Date : 7th October, 2026. Appearance: Mr. Sourabh Bagaria, Adv. Mr. Pranav Sharma, Adv. Mr. Arka Biswas, Adv. …for the petitioner Mr. Prithu Dudhoria, Adv. Mr. Madhu Jana, Adv. ...for Income Tax Department The Court: The Learned Counsel representing the petitioner company submits that the issues involved in the present writ petition are covered by the judgment passed by the Hon’ble Apex Court in Ghanashyam Mishra & Sons Private Limited Vs. Edelweiss Asset Reconstruction Company Limited, published at (2021) 9 SCC 657. He has further relied upon a judgment dated 18.09.2026 passed by the Co-ordinate Bench of this Hon’ble Court in the WPA 2036/2020. Banking upon the aforesaid authorities and the facts and circumstances, the Learned Counsel has prayed for setting aside the order and the notice dated 29th July, 2022 of the Income Tax Authority. 2 In view of the judgments cited by the Learned Counsel representing the petitioner, the learned counsel representing the Income Tax Authority also accepts the aforesaid submission and has not opposed the submission of the learned Counsel representing the petitioner. Hence, hearing is completed. The matter is reserved for judgment. (SUPRATIM BHATTACHARYA, J.) gb