Amalie Management Pvt. Ltd v. Income Tax Officer, Ward 1(1), Kolkata & Ors

25.07.2023PBSl. No.5. WPA 16324 of 2023 Amalie Management Pvt. Ltd. VsIncome Tax Officer, Ward 1(1),Kolkata & Ors. Mr. Avra Mazumder,Mr. Kausheyo Roy,Mr. Samrat Das. … For the Petitioner.Mrs. Smita Das De.……..for the Parishad. Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned order under Section 148A(d) of theIncome Tax Act, 1961, dated 25[th] April, 2023, relatingto the assessment year 2019-20 and subsequentproceeding on the ground that the same is bad in lawfor the reason that the aforesaid order has beenpassed against a non-existing entity/noticee which byvirtue of amalgamation has merged with another entityand this fact was duly informed by the petitioner on18[th] April, 2023, which is the date prior to the date ofpassing the impugned order under Section 148A(d) ofthe Act. Petitioner submits that in spite of such information about the non-existing of noticee, theaforesaid impugned has been passed. Mrs. Das De, learned advocate appearing for therespondents submits that on the date when the noticeunder Section 148A(b) of the Act was issued, there wasno such information about the amalgamation of thenoticee. But, she is not in a position to deny thefactual position that before the date of passing theaforesaid impugned order, the respondent income taxauthority was informed about the amalgamation andmerger of the noticee. Considering the facts and circumstances of thecase and submission of the parties, the aforesaidimpugned order under Section 148A(d) of the Act andall subsequent proceedings against non existingnoticee stands quashed with liberty to the respondentincome tax authorities concerned to initiate freshassessment proceeding in accordance with law. With this observation and direction, this writpetition being WPA 16324 of 2023 is disposed of. ( Md. Nizamuddin, J.)