M/S. Link Commodities Llp v. The Principal Commissioner Of Income Tax-2, Kolkata & Ors

16.09.2022. p.b.Sl. No.47. W.P.A. 20500 of 2022 M/s. Link Commodities LLP Vs.The Principal Commissioner ofIncome Tax-2, Kolkata & Ors. Mr. Anurag Roy,Mr. Kushagra Shah.……..for the petitioner.Mr. Om Narayan Rai.……..for the UOI. Heard learned advocates appearing for the parties.The affidavit of service filed in Court today be keptwith the record. By this writ petition, petitioner has challenged theimpugned order dated 27[th] July, 2022 relating toassessment year 2013-2014 under Section 148 of theIncome Tax Act, 1961 which has been issued in the nameof Link Commodities Pvt. Ltd. which according to thepetitioner, is non-existing entity and since it has alreadybeen converted as LLP Link Commodities LLP withidentification No.AAC-2237 under the LLP Act, 2008, andthis fact of conversion was already intimated to therespondent Income Tax authority by letter dated 14[th]August, 2014 which appears at page 25 being AnnexureP/5 to the writ petition and petitioner submits that in viewof this admitted fact substantiated by records, the aforesaid impugned order is not sustainable in law and isliable to be quashed. Learned advocate appearing for the respondentIncome Tax Authority is not in a position to contradict theaforesaid allegation and submission of the petitioner whichis supported by records. Considering the submission of the parties, this writpetition being WPA 20500 of 2022 is disposed of byquashing the impugned order dated 27[th] July, 2022 beingAnnexure P-11 to the writ petition. However, dismissal of this writ petition will notprevent the Income Tax Authority concerned to issue anyfresh notice in the matter in accordance with law. With these observations and directions, this writpetition stands disposed of. (Md. Nizamuddin, J.)