Creative Vintrade Llp v. Asssistant/Deputy Commissioner Of Income

WPA 25916 of 2022 Creative Vintrade LLP Vs. Asssistant/Deputy Commissioner of Income Ks Tax, Ward 8(2), Kolkata & Ors. Mr. Avra Mazumder,Mr. Binayak Gupta,Mr. Suman Bhowmik … for the petitioner Mr. Tilak Mitra …. for Union of India Affidavit of service filed in Court be kept withthe records. Heard learned Counsel appearing for theparties. By this matter petitioner has challenged theimpugned notice and order dated 28[th] July, 2022relating to assessment year 2013-14 under Section148 and 148A(d) of the Income Tax Act, 1961 whichhas been issued in the name of Creative VintradePrivate limited, which according to the petitioner, isnon-existing entity and since it has already beenconverted as LLP (Creative Vintrade LLP) withidentification No. AAG-0819 under the LLP Act,2008, long back and this fact of conversion wasalready intimated to the respondent Income TaxAuthority by letter dated 22[nd] February, 2018 whichappears at page 61 being annexure P/1 to the writ petition and petitioner submits that in view of thisadmitted fact substantiated by records, the aforesaidimpugned order is not sustainable in law and isliable to be quashed. Learned advocate appearing for the respondent Income Tax Authority is not in a position tocontradict the aforesaid allegation and submission ofthe petitioner which is supported by records. Considering the submission of the parties, thiswrit petition being WPA 25916 of 2022 is disposed ofby quashing the impugned notice and order dated28[th] July, 2022 being annexure P-18 and P-19 to thewrit petition. However, disposal of this writ petition will notprevent the Income Tax authority concerned to issueany fresh notice, in the matter in accordance withlaw. (Md. Nizamuddin, J.)