Dinbandhu Construction Llp Formerly Dinbandhu Construction Private Limited v. Income Tax Officer Ward 6/1 Kolkata And Ors

OD 3 ORDER SHEET WPO 1451 of 2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE DINBANDHU CONSTRUCTION LLP FORMERLY DINBANDHU CONSTRUCTION PRIVATE LIMITED Vs INCOME TAX OFFICER WARD 6/1 KOLKATA AND ORS. BEFORE: The Hon’ble JUSTICE MD. NIZAMUDDINDate : 22[nd] August, 2023. The Court: Heard learned advocates appearing for the parties.By this writ petition, petitioner has challenged the impugnedorder dated 28[th] July, 2022, under Section 148A(d) of the Income TaxAct, 1961 relating to assessment year 2014-15 and all subsequentproceeding on the ground that the initiation of the impugnedproceeding is not maintainable which has been initiated against anon-existing entity named Dinbandhu Construction Private Limitedwhich has already been converted into an LLP with effect from 25[th]April, 2019 and this fact of conversion was already intimated to thedepartment prior to the issuance of the impugned notice underSection 148A(b) of the Act which is matters of record. Mr. Dutt, learned advocate appearing for the respondent IncomeTax Authority is not in a position to contradict the aforesaid allegationof the petitioner that the impugned proceeding has been initiatedagainst an entity which is not in existence in spite of having noticeand knowledge of the same by the department. Considering the facts and circumstances of the case as appearsfrom record and submissions of the parties, this writ petition beingWPO 1451 of 2023 is disposed of by quashing the aforesaid noticedated 31[st] May, 2022 under Section 148A(b) of the Act relating toassessment year 2014-15 and all subsequent proceeding based on theaforesaid notice. However, quashing of the impugned proceeding will not be a baron the part of the respondent Income Tax Authority to initiate anyfresh proceeding in accordance with law. (MD. NIZAMUDDIN, J.) TR/