Ks. 36 Dhanlabh Consultancy Private Limited v. The Assistant Commissioner Of Income Tax, Circle 49(1),Kolkata& Ors

WPA 22550 OF 2022 18.11.2022 ks. 36 Dhanlabh Consultancy Private Limited- Vs - The Assistant Commissioner of Income Tax, Circle 49(1),Kolkata& Ors. Mr. Avra Mazumder,Mr. Binayak Gupta,Mr. Bilwal Hossain … for the petitioner Mr. Tilalk Mitra …. for Respondents. Affidavit of service filed in Court be kept withthe records. Heard learned Counsel appearing for theparties. In this matter petitioner has challenged theimpugned notice and order dated 27[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 Fairman ConsultancyLLP. , which according to the petitioner, is non-existing entity and since it has already beenconverted as LLP (Fairman Consultancy LLP) withidentification No. AAA-2363 under the LLP Act, 2008,and this fact of conversion was already intimated tothe respondent Income Tax Authority by letter dated25[th] March, 2021 which appears at page 30 beingannexure P-4 to the writ petition and petitioner submits that in view of this admitted factsubstantiated by records, the aforesaid impugnedorder is not sustainable in law and is liable to bequashed. Learned advocate appearing for the respondentIncome 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 22550 of 2022 is disposed ofby quashing the impugned notice and order dated27[th] July, 2022 being annexure P-4 to the writpetition. 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.)