Tuwa Enterprise Pvt. Ltd v. Income Tax Officer, Ward 1(1), Kolkata & Ors

24.08.2023PBSl. No.7. WPA 19234 of 2023 Amalie Management Pvt. Ltd. (Tuwa Enterprise Pvt. Ltd. VsIncome Tax Officer, Ward 1(1),Kolkata & Ors. Mr. Avra Mazumder,Mr. Kausheyo Roy,Mr. Samrat Das,Mr. Suman Bhowmik. … For the Petitioner.Mr. Soumen Bhattacharya.……..for the respondent. Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned order under Section 148A(d) of theIncome Tax Act, 1961, dated 25[th] April, 2023, relatingto the assessment year 2019-20 and subsequentproceeding on the ground that the same is bad in lawfor the reason that the aforesaid order has beenpassed against a non-existing entity/noticee which byvirtue of amalgamation has merged with another entityand this fact was duly informed by the petitioner on19[th] April, 2023, which is the date prior to the date ofpassing the impugned order under Section 148A(d) ofthe Act. Petitioner submits that in spite of such information about the non-existing of noticee, theaforesaid impugned has been passed. Mr. Bhattacharya, learned advocate appearingfor the respondents submits that on the date when thenotice under Section 148A(b) of the Act was issued,there was no such information about theamalgamation of the noticee. But, he is not in aposition to deny the factual position that before thedate of passing the aforesaid impugned order, therespondent income tax authority was informed aboutthe amalgamation and merger of the noticee. Considering the facts and circumstances of thecase and submission of the parties, the aforesaidimpugned order under Section 148A(d) of the Act andall subsequent proceedings against non existingnoticee are quashed with liberty to the respondentincome tax authorities concerned to initiate freshassessment proceeding in accordance with law. With this observation and direction, this writpetition being WPA 19234 of 2023 is disposed of. ( Md. Nizamuddin, J.)