Heard Learned Advocates Appearing For The Parties v. Union Of India &Ors

19.06.2023. p.b.Sl. No.25. WPA 11785 of 2023 Hindustan Consultancy & Services Ltd. Vs.Assistant/Deputy Commissioner of IncomeTax, Central Circle 1(4), Kolkata & Ors. Mr. Avra Mazumder, Mr. Ramesh Kr. Patodia, Ms. Megha Agarwal. ……..for the petitioner. Mr. Amit Sharma. ……..for the respondent. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned notice dated 31[st] March, 2023 relating toassessment year 2016-17 under section 148 of the IncomeTax Act, 1961 in the name of transferor company on theground that the noticee has already been amalgamated on25[th] November, 2019, with retrospective effect from 1[st]April, 2018 and that the department has been intimatedabout this amalgamation which is matters of record andsuch notice in the name of a non-existing company is nottenable in the eye of law since information of suchamalgamation has already given to the respondent on 4[th]December, 2020 yet the respondent concerned has notwithdrawn the impugned notice. In support of his contention, learned advocate forthe petitioner has relied on a decision of the Gujarat HighCourt in the case of Takshashila Realties Pvt. Ltd. v.Deputy Commissioner of Income Tax reported in 2016SCC OnLine Guj 6462 and specifically relies onparagraph 10 of the said judgement and also my ownorder dated 2[nd] August, 2021 in WPA 1791 of 2020(Brubeck Resources Pvt. Ltd. & Anr. Vs. Union of India &Ors.). Considering the submission of the parties, I am ofthe view that the impugned notice dated 31[st] March, 2023(Annexure P-5 to the writ petition) is not tenable in the eyeof law and all further steps pursuant to the said impugnednotice also are not tenable in the eye of law and the sameare quashed. This writ petition is allowed and theimpugned notice is quashed solely on the ground that theimpugned notice was issued in the name of non-existingcompany. However, quashing of this notice will not preventthe respondents from issuing fresh notice in accordancewith law. Since no affidavits have been called for, allegationsmade in the writ petition are deemed to have been deniedby the respondents. Accordingly, WPA 11785 of 2023 is disposed of. (Md. Nizamuddin, J.)