OJASWINI RETAILERS PRIVATE LIMITED AND ANR. SHIWANI SHAW vs THE UNION OF INDIA AND ORS. — WPA/19081/2025

Case under Income Tax Act Section NA. Disposed: Contested--DISPOSED on 18th June 2026.

Case disposed Next hearing 21-Aug-2025

CNR: WBCHCA0389242025

Filing Number

WPA/19212/2025

Filing Date

14-Aug-2025

Registration No

WPA/19081/2025

Registration Date

18-Aug-2025

Judge

Hon'ble Justice Smita Das De

Coram

Hon'ble Justice Smita Das De

Bench Type

Single Bench

Category

GROUP A (WRIT MATTERS) ( 1 )

Sub-Category

INCOME TAX ( 1 )

Judicial Branch

MANDAMUS SECTION

Decision Date

18-Jun-2026

Nature of Disposal

Contested--DISPOSED

Last updated 19-Jun-2026

Acts & Sections

Income Tax Act Section NA

Petitioner(s)

  1. 1.OJASWINI RETAILERS PRIVATE LIMITED AND ANR. SHIWANI SHAW

Respondent(s)

  1. 1.THE UNION OF INDIA AND ORS.

Case History

  1. Case disposedDisposed

  2. 18-Jun-2026

    Hon'ble Justice Smita Das DeView PDF

    CASE SUMMARY - WPA 19081/2025 The court quashed the Assessing Officer's June 30, 2025 order under Section 148A(3) of the Income Tax Act, finding the officer failed to properly consider the petitioner's detailed replies before forming an opinion that income escaped assessment for AY 2020-21. The court held the order violated natural justice principles, as it merely noted submission of partial bank statements without addressing the petitioner's substantive explanations regarding circular transactions with two entities. The Assessing Officer was directed to re-examine the genuineness of transactions with M/s. Fantastic Hirise Private Ltd. and M/s. Foremost Enterprise Private Ltd., afford the petitioner a fresh hearing opportunity, and pass a reasoned order by July 15, 2026. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 02-Mar-2026

    Motion

    Hon'ble Justice Kausik Chanda

  4. 27-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  5. 26-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  6. 25-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  7. 24-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  8. 23-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  9. 20-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  10. 19-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  11. 18-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  12. 17-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  13. 16-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  14. 13-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  15. 12-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  16. 11-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  17. 10-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  18. 09-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  19. 06-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  20. 05-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  21. 04-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  22. 03-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  23. 02-Feb-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  24. 30-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  25. 29-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  26. 28-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  27. 27-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  28. 22-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  29. 21-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  30. 20-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  31. 19-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  32. 16-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  33. 15-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  34. 14-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  35. 13-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  36. 09-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  37. 08-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  38. 07-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  39. 06-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  40. 05-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  41. 02-Jan-2026

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  42. 24-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  43. 23-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  44. 22-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  45. 19-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  46. 18-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  47. 17-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  48. 16-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  49. 15-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  50. 12-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  51. 11-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  52. 10-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  53. 09-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  54. 08-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  55. 05-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  56. 04-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  57. 03-Dec-2025

    New Motion - 2

    Hon'ble Justice Om Narayan Rai

  58. 28-Aug-2025

    New Motion - 10

    Hon'ble Justice Raja Basu Chowdhury

  59. 27-Aug-2025

    New Motion - 10

    Hon'ble Justice Raja Basu Chowdhury

  60. 26-Aug-2025

    New Motion - 10

    Hon'ble Justice Raja Basu Chowdhury

  61. 21-Aug-2025

    First hearing

    Initial hearing scheduled

  62. 14-Aug-2025

    Case filed

    Registration No. WPA/19081/2025

casestatus.in Summary

CASE SUMMARY - WPA 19081/2025 The court quashed the Assessing Officer's June 30, 2025 order under Section 148A(3) of the Income Tax Act, finding the officer failed to properly consider the petitioner's detailed replies before forming an opinion that income escaped assessment for AY 2020-21. The court held the order violated natural justice principles, as it merely noted submission of partial bank statements without addressing the petitioner's substantive explanations regarding circular transactions with two entities. The Assessing Officer was directed to re-examine the genuineness of transactions with M/s. Fantastic Hirise Private Ltd. and M/s. Foremost Enterprise Private Ltd., afford the petitioner a fresh hearing opportunity, and pass a reasoned order by July 15, 2026. This case analysis is maintained by casestatus.in based on publicly available court records.

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