Virender Kumar And Sons Jewellers Llp v. Income Tax Officer Ward 9/1 And Ors

ORDER SHEETWPO/1110/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE VIRENDER KUMAR AND SONS JEWELLERS LLP VSINCOME TAX OFFICER WARD 9/1 AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 8[th] June, 2023. Appearance:Ms. Swapna Das, Adv.Mr. Siddharth Das, Adv.…For the PetitionerMr. Amit Sharma, 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 5[th] July, 2022 and notice dated 5[th] July, 2022 relating to assessmentyear 2017-18, under Section 148 of the Income Tax Act, 1961 which hasbeen issued in the name of Viewpoint Marketing Pvt. Ltd., a private limitedcompany which according to the petitioner is, non-existing entity since ithas already been converted as LLP (Virender Kumar and Sons Jewellers LLP)which identification No. AAI-3504 under the LLP Act, 2008, with effect from23[rd] January, 2017 and this fact of conversion was already intimated to therespondent Income Tax Authority as appears from the assessment orderdated 18[th] October, 2019 passed in the case of the LLP-Virender Kumar andSons Jewellers LLP for the assessment year 2017-18 being annexure P-3 tothe writ petition at page 36 as also by letter dated 22[nd] July, 2019 whichappears at page 41 being annexure P-4 to the writ petition and petitioner submits that in view of this admitted fact substantiated by record, theaforesaid impugned order is not sustainable in law and is liable to bequashed. 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 1110 of 2022 is disposed of by quashing the impugned order dated 5[th]July, 2023 being annexure P-7 to the writ petition and the impugned noticedated 5[th] July, 2022 being annexure P-7 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.)