Formerly Known As Dare Devil Dealers Private Limited v. Income Tax Officer, Ward

03.07.2023.PBSl. No.8. WPA 9477 of 2023 BSS Real Estate LLP (LLPN: AAD-4782) formerly known as Dare Devil DealersPrivate Limited VsIncome Tax Officer, Ward No.7(1), Kolkata & Ors. Mr. Avra Mazumder, Mr. Suman Bhowmik, Mr. Samrat Das. … For the Petitioner. Mr. Soumen Bhattacharya. ……..for the respondent. Heard learned advocates appearing for theparties. The affidavit of service filed in Court today bekept with the record. By this writ petition, petitioner has challengedthe impugned order dated 30[th] July, 2022 and noticedated 30[th] July, 2022 relating to assessment year2013-14 under Section 148 of the Income Tax Act,1961 which has been issued in the name of Dare DevilDealers Private Limited, a private limited companywhich according to the petitioner is, non-existingentity since it has already been converted as LLP BSSReal Estate LLP which identification No.AAD-4782under the LLP Act, 2008, with effect from 3[rd] March,2015 and this fact of conversion was already intimated to the respondent Income Tax Authority as appearsfrom the reply to the show cause notice dated 26[th]May, 2022 issued in the case of the LLP-BSS RealEstate LLP for the assessment year 2013-14 beingannexure P-3 to the writ petition at page 25 as also byletter dated 10[th] June, 2022 which appears at page 27being annexure P-4 to the writ petition and petitionersubmits that in view of this admitted factsubstantiated by record, the aforesaid impugned orderis not sustainable in law and is liable to be quashed. Learned advocate appearing for the respondentIncome Tax Authority is not in a position to contradictthe aforesaid allegation and the submission of thepetitioner which is supported by records. However, hesubmits that the order of assessment under Section147 of the Act has already been passed in the matterand the said order is an appellable order. In myconsidered view, the error/mistake committed by theAssessing Officer in this case is not a curable mistakeunder Section 292B of the Income Tax Act, 1961. Considering the submission of the parties, thiswrit petition being WPA 9477 of 2023 is disposed of byquashing the impugned order dated 30[th] July, 2022being annexure P-5 to the writ petition and theimpugned notice dated 30[th] July, 2022. However, dismissal of this writ petition will notprevent the Income Tax Authority concerned to issueany fresh notice, in the matter in accordance with law. With these observations and directions, this writpetition being WPA 9477 of 2023 stands disposed of. ( Md. Nizamuddin, J.)