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Merlin Projects Limited vs Joint Commissioner Of Income Tax ...
2026 Latest Caselaw 2183 Cal/2

Citation : 2026 Latest Caselaw 2183 Cal/2
Judgement Date : 23 March, 2026

[Cites 0, Cited by 0]

Calcutta High Court

Merlin Projects Limited vs Joint Commissioner Of Income Tax ... on 23 March, 2026

Author: Kausik Chanda
Bench: Kausik Chanda
OD-10 to 33
                        ORDER SHEET

               IN THE HIGH COURT AT CALCUTTA
                 Constitutional Writ Jurisdiction
                        ORIGINAL SIDE

                        WPO/287/2025

                  MERLIN PROJECTS LIMITED
                            VS
  JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE -2 KOLKATA AND ORS

                              And

                        WPO/290/2025

                  MERLIN PROJECTS LIMITED
                             VS
  JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                  RANGE 2 KOLKATA AND ORS

                              And

                        WPO/291/2025

                  MERLIN PROJECTS LIMITED
                             VS
  JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                  RANGE 2 KOLKATA AND ORS

                              And

                        WPO/292/2025

                  MERLIN PROJECTS LIMITED
                             VS
  JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                  RANGE 2 KOLKATA AND ORS

                              And

                        WPO/293/2025

                  MERLIN PROJECTS LIMITED
                            VS
  JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE 2 KOLKATA AND ORS

                              And
                            2



                     WPO/294/2025

                MERLIN PROJECTS LIMITED
                          VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                RANGE 2 KOLKATA AND ORS

                         And

                     WPO/295/2025

                MERLIN LEISURES LIMITED
                           VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
               RANGE 2 KOLKATA AND ORS

                         And

                     WPO/297/2025

                 MERLIN PROJECTS LTD
                          VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE 2 KOL AND ORS

                         And

                     WPO/300/2025

                  MERLIN LEISURES LTD
                          VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE 2 KOL AND ORS

                         And

                     WPO/301/2025

                  MERLIN LEISURES LTD
                          VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE 2 KOL AND ORS

                         And

                     WPO/302/2025

                  MERLIN LEISURES LTD
                          VS
                            3



JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE 2 KOL AND ORS

                         And

                     WPO/303/2025

                  MERLIN LEISURES LTD
                          VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE 2 KOL AND ORS

                         And

                     WPO/304/2025

                  MERLIN LEISURES LTD
                          VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE 2 KOL AND ORS

                         And

                     WPO/305/2025

                  MERLIN LEISURES LTD
                          VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE 2 KOL AND ORS

                         And

                     WPO/306/2025

                 MERLIN PROJECTS LTD
                          VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE 2 KOL AND ORS

                         And

                     WPO/307/2025

                 MERLIN PROJECTS LTD
                          VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE 2 KOL AND ORS

                         And
                            4



                     WPO/310/2025

                  MERLIN PROJECTS LTD
                           VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                RANGE 2 KOLKATA AND ORS

                         And

                     WPO/311/2025

                  MERLIN LEISURES LTD
                          VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE 2 KOL AND ORS

                         And

                     WPO/312/2025

                 MERLIN LEISURES LTD
                          VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE 2 KOL AND ORS

                         And

                     WPO/317/2025

                 MERLIN PROJECTS LTD
                          VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE 2 KOL AND ORS

                         And

                     WPO/318/2025
                 MERLIN PROJECTS LTD
                          VS
JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                 RANGE 2 KOL AND ORS

                         And

                     WPO/319/2025

                 MERLIN PROJECTS LTD
                          VS
                                   5



 JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                  RANGE 2 KOL AND ORS

                                And

                         WPO/321/2025

                  MERLIN PROJECTS LTD
                           VS
 JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                  RANGE 2 KOL AND ORS

                                And

                         WPO/322/2025

                   MERLIN PROJECTS LTD
                            VS
  JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL
                   RANGE 2 KOL AND ORS


BEFORE:
The Hon'ble JUSTICE KAUSIK CHANDA
Date: 23rd March, 2026.

                                                                        Appearance:
                                                  Mr. Abhratosh Mazumdar, Sr. Adv.
                                                   Mr. Pratyush Jhunjhunwala, Adv.
                                                           Ms. Akshara Shukla, Adv.
                                                                Mr. Aritra Nag, Adv.
                       ..for the petitioner in Item Nos.10-15,17,24,25,26,29,30-33

                                                 Mr. Abhratosh Mazumdar, Sr. Adv.
                                                          Ms. Rajshree Kajaria, Adv.
                                                  Mr. Pratyush Jhunjhunwala, Adv.
                                                            Mr. Uttam Sharma, Adv.
                                 ..for the petitioner in Item Nos.16,18-23,27 & 28

                                                             Mr. Aryak Dutt, Adv.
                                                  Mr. Soumen Bhattacharjee, Adv.
                                                            Mr. Anurag Roy, Adv.
                                                            Mr. Ankan Das, Adv.
                                                       Ms. Shradhya Ghosh, Adv.
                                                           Mr. Raunak Seal, Adv.
                                                             ..for the respondents

Mr. Madhu Jana, Adv.

..for the Union of India in Item No.15

Mr. Prithu Dudhoria, Adv.

..for the Union of India in Item No.18

Mr. Amit Sharma, Adv.

Mr. Abhishek Kr. Agrahari, Adv. ..for the Union of India in Item Nos.21 & 27

Mr. Amal Kumar Datta, Adv.

..for the Union of India in Item No.23

The Court : Let the interim order granted earlier be extended for a

further period of ten weeks from date.

List these matters after eight weeks under the heading "To Be

Mentioned".

In the meantime, the parties will be at liberty to exchange their

affidavits, if not already exchanged.

(KAUSIK CHANDA, J.)

kc.

 
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