Delhi v. Order

Digitally signedby SHWETHARAGHAVENDRALocation: HIGHCOURT OFKARNATAKA HC-KAR IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4 DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ -WRIT PETITION NO. 962 OF 2019 (TIT) BETWEEN: M/S. WIPRO GE HEALTHCARE PRIVATE LIMITED (FOR THE MERGED ENTITY M/S GE MEDICAL SYSTEMS (INDIA) PRIVATE LIMITED) NO.4, KADUGODI INDUSTRIAL AREA, WHITEFIELD, BANGALORE – 560 067. REPRESENTED BY ITS AUTHORISED SIGNATORY, MR. KEDAR V KULKARNI, TAX LEADER (SOUTH ASIA) …PETITIONER (BY SRI. K.R. PRADEEP, ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-7, ROOM NO.243, 2 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE – 560 095. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX-7 BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE – 560 095. …RESPONDENTS (BY SRI. RAVI RAJ Y.V, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE IMPUGNED PROCEEDINGS INITIATED UNDER SECTION 147 RWS 148 OF THE ACT ARE OPPOSED TO THE SAID PROVISIONS AND THEREFORE, WITHOUT JURISDICTION. QUASH THE NOTICE UNDER SECTION 148 OF THE ACT DTD 13.12.2016 VIDE ANNEXURE-A FOR THE ASSESSMENT YEAR 2010-11.QUASH THE DRAFT ASSESSMENT ORDER DTD 14.12.2018 VIDE ANNEXURE-B PASSED BY THE R-1 IN RESPECT OF THE ASSESSMENT YEAR 2010-11 AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1.The petitioner is before this Court seeking for the following reliefs: i.“Declaring that the impugned proceedings initiated under section 147 rws 148 of the Act are opposed to the said provisions and therefore, without jurisdiction; under section 147 rws 148 of the Act are opposed to the said provisions and therefore, without jurisdiction; ii. Quashing the notice under section 148 of the Act dated 13.12.2016 (Annexure-A0no.147/ACIT-C-7(1)(2)16-17 passed by Assistant commissioner of Income Tax circle 7(1) (2) Bengaluru. dated 13.12.2016 (Annexure-A0no.147/ACIT-C-7(1)(2)16-17 passed by Assistant commissioner of Income Tax circle 7(1) (2) Bengaluru. iii.Quashing the Draft Assessment order dated 14.12.2018 (Annexure - B)NO.AAACG7655G/JCITSR-7/2018-19 passed by 6it 65 5 Respondent in respect of assessment year 2010-11; and 14.12.2018 (Annexure - B)NO.AAACG7655G/JCITSR-7/2018-19 passed by 6it 65 5 Respondent in respect of assessment year 2010-11; and iv.Pass such other or further orders as this Hon'ble Court deems fit in the facts and circumstances of the case, in the interest of justice and equity.” Court deems fit in the facts and circumstances of the case, in the interest of justice and equity.” 2.The contention of the petitioner is that notice under Section 147 read with Section 148 of the Income Tax Act, 1961, has been served on M/s G.E. Medical Systems (India) Private Limited, which has been Section 147 read with Section 148 of the Income Tax Act, 1961, has been served on M/s G.E. Medical Systems (India) Private Limited, which has been amalgamated, and a new resulting Company is M/s. Wipro G.E. Healthcare Private Limited. As such, he submits that a notice having been issued on a non-existent entity, the same cannot be proceeded with. M/s. Wipro G.E. Healthcare Private Limited. As such, he submits that a notice having been issued on a non-existent entity, the same cannot be proceeded with. 3.In view of the decision of the Hon'ble Apex Court in Principal Commissioner of Income Tax, New Delhi vs. Maruti Suzuki India Limited,[1] where the Hon'ble Apex Court has categorically held that no notice could have been served on an entity which no longer exists, the writ petition would have to be allowed. As such, I pass the following: Hon'ble Apex Court has categorically held that no notice could have been served on an entity which no longer exists, the writ petition would have to be allowed. As such, I pass the following: 3.In view of the decision of the Hon'ble Apex Court in Principal Commissioner of Income Tax, New Delhi vs. Maruti Suzuki India Limited,[1] where the Hon'ble Apex Court has categorically held that no notice could have been served on an entity which no longer exists, the writ petition would have to be allowed. As such, I pass the following: Hon'ble Apex Court has categorically held that no notice could have been served on an entity which no longer exists, the writ petition would have to be allowed. As such, I pass the following: ORDER. i)Writ petition is allowed. 1(2020) 18 SCC 331/2019 INSL 815. HC-KAR ii)The proceedings initiated under Section 147 r/w Section 148 of the Income Tax Act, 1961 at Annexure-A and all further proceedings are hereby set aside. iii)Liberty is reserved to the respondents to initiate fresh proceedings in the name of the resulting entity, if so permissible under law. SD/- (SURAJ GOVINDARAJ) JUDGE KTY List No.: 2 Sl No.: 11