Commissioner Of Income Tax/Income v. N. J. Jamadar, Jj

Digitallysigned byPURTIPURTIPRASADPRASADPARABPARABDate:2022.01.1311:59:53+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 7415 OF 2021 Tin Time Consultancy Pvt. Ltd. ….Petitioner V/s. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer and Ors.…Respondents ---- Mr. Madhur Agarwal a/w Mr. Fenil Bhatta and Mr. Upendra Lokegaonkar i/bMint and Confreres for Petitioner.Mr. Sham V. Walve for Respondents. ---- CORAM : K.R. SHRIRAM & N. J. JAMADAR, JJ. DATED : 11[th] JANUARY, 2022 P.C. : 1.We heard Mr. Agarwal and Mr. Walve and also considered thepetition and the reply. We are satisfied with Mr. Agarwal’s submission thatthe impugned order is without jurisdiction as the same is passed against thenon existing entity Agarsen Mercantile Pvt. Ltd., which had amalgamatedwith Tin Time Consultancy Pvt. Ltd., petitioner herein pursuant to the orderdated 28[th] March, 2018 of the National Company Law Tribunal approvingthe scheme of amalgamation. As held by this court in TeleperformanceGlobal Services (P) Ltd. vs. Assistant Commissioner of Income Tax, CentralCircle 25(1), New Delhi1 and various other courts, the impugned order ispassed without jurisdiction. In the circumstances, petition is allowed interms of prayer clause – (a) which reads as under : 1 [2021] 435 ITR 725 (Bombay) (a) that this Hon’ble Court be pleased to issue a Writ ofCertiorari or any other writ order or direction under Article 226of the Constitution of India calling for the records of the caseleading to the and the passing of the impugned order (Exhibit –M) dated September 28, 2021 under section 143(3) r.w.s. 144Bof the Act for the assessment year 2011-12 and after goingthrough the same and examining the question of legality thereofquash, cancel and set aside the impugned order (Exhibit – M)dated September 28, 2021 passed under Section 143(3) readwith section 254 and 144B of the Act for the assessment year2011-12. 2.All rights and contentions of the parties are kept open. 3.Petition disposed. (N. J. JAMADAR, J.) (K.R. SHRIRAM, J.)