Nipha Enterprises Llp v. Assistant Commissioner Of Income Tax, Circle-32 And Ors

OD –3 ORDER SHEET WPO/2676/2022IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE NIPHA ENTERPRISES LLP VSASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-32 AND ORS BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 29[th] September, 2022. Appearance:Mr. J.P. Khaitan, Sr. Adv.Ms. Swapna Das, Adv.Mr. Siddharth Das, Adv.…For the Petitioner Mr. Om Narayan Rai, Adv.…For the Respondents The Court: Heard learned counsel appearing for the parties. Affidavit of service filed in Court be kept with the records. By this writ petition, petitioner has challenged the impugned orderdated 27[th] July, 2022 and notice dated 28[th] July, 2022 relating toassessment year 2017-18, under Section 148 of the Income Tax Act, 1961which has been issued in the name of M/s. Nipha Enterprises, apartnership firm which according to the petitioner is, non-existing entitysince it has already been converted as LLP (Nipha Enterpsies LLP) whichidentification No. AAC-9999 under the LLP Act, 2008, with effect from 2[nd]December, 2014 and this fact of conversion was already intimated to therespondent Income Tax Authority as appears from the assessment orderdated 13[th] November, 2017 passed in the case of the firm M/s. NiphaEnterprises for the assessment year 2015-16 being annexure P-2 to the writ petition at page 58 as also by letter dated 26[th] July, 2021 which appears atpage 61 being annexure P-4 to the writ petition and petitioner submits thatin view of this admitted fact substantiated by record, the aforesaidimpugned order is not sustainable in law and is liable to be quashed. Learned advocate appearing for the respondent Income Tax Authorityis not in a position to contradict the aforesaid allegation and the submissionof the petitioner which is supported by records. Considering the submissions of the parties, this writ petition beingWPO 2676 of 2022 is disposed of by quashing the impugned order dated27[th] July, 2022 being annexure P-10 to the writ petition and the impugnednotice dated 28[th] July, 2022 being annexure P-11 to the writ petition. However, dismissal of this writ petition will not prevent the IncomeTax Authority concerned to issue any fresh notice, in the matter inaccordance with law. With these observations and directions, this writ petition standsdisposed of. TR/ (MD. NIZAMUDDIN, J.)