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

ORDER SHEET WPO/1108/2023IN 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 25[th] July, 2022 and notice dated 25[th] July, 2022 relating toassessment year 2015-16, under Section 148 of the Income Tax Act, 1961which has been issued in the name of Viewpoint Marketing Pvt. Ltd., aprivate limited company which according to the petitioner is, non-existingentity since it has already been converted as LLP (Virender Kumar and SonsJewellers LLP) which identification No. AAI-3504 under the LLP Act, 2008,with effect from 23[rd] January, 2017 and this fact of conversion was alreadyintimated to the respondent Income Tax Authority as appears from theassessment order dated 18[th] October, 2019 passed in the case of the LLP-Virender Kumar and Sons Jewellers LLP for the assessment year 2017-18being annexure P-3 to the writ petition at page 36 as also by letter dated22[nd] July, 2019 which appears at page 41 being annexure P-4 to the writ petition and petitioner submits that in view of this admitted factsubstantiated by record, the aforesaid impugned order is not sustainable inlaw 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 1108 of 2023 is disposed of by quashing the impugned order dated25[th] July, 2022 being annexure P-7 to the writ petition and the impugnednotice dated 25[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. (MD. NIZAMUDDIN, J.) TR/