Wp/3556/2019 Of Vahanvati Consultants Pvt. Ltd v. Assistant Commissioner Of Income Tax 2(3) (2) And 3 Others

Digitallysigned byGAURIGAURI AMITGAEKWADAMITDate:GAEKWAD2021.09.2310:48:45+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.3562 OF 2019 Vahanvati Consultants Pvt. Ltd. ….Petitioner V/s. Income Tax Officer – 7 (2) (1), Mumbai & Ors. ….RespondentsWITH WRIT PETITION NO.3556 OF 2019 Vahanvati Consultants Pvt. Ltd. ….Petitioner V/s. Assistant Commissioner of Income Tax 2 (3) (2) and Ors. ….Respondents ---- Mr. Madhur Agrawal i/b. Mr. Atul K. Jasani for petitioner.Mr. Suresh Kumar for respondents. ---- CORAM : K.R. SHRIRAM & M.S. KARNIK, JJ. DATED : 22[nd] SEPTEMBER 2021 P.C. : WRIT PETITION NO.3562 OF 2019 1 1In this petition, petitioner is praying for setting aside the showcause notice dated 31[st] March 2019. It is petitioner’s case in nutshell, thatthe notice under Section 148 of the Income Tax Act, 1961 (the Act) hasbeen issued to a non existing company and therefore, as held by this Courtas well as the Apex Court in various judgments, the notice is bad in law. 2There was another entity by the name ECD Electrons andElectrolysis Pvt. Ltd. which was merged with petitioner. Even in that case,notice has been issued to ECD Electrons and Electrolysis Pvt. Ltd and this Court in its order dated 11[th] August 2021 in Writ Petition No.2828 of 2019(Vahanvati Consultants Pvt. Ltd. V/s. Asst. Commissioner of Income Tax,Central Circle – 2 (1) (2), Mumbai and Ors.) held that the notice issued andthe consequent order passed in that order were bad and had set aside thesame. Mr. Agrawal states that this Court in Writ Petition No.2742 of 2019 byjudgment dated 10[th] August 2021 (Alok Knit Exports Limited V/s. TheDeputy Commissioner of Income Tax, Circle 6 (1) (1) and Ors.) also heldthat the notice issued to a non existent company is bad in law. 3Mr. Suresh Kumar states that he had appeared in Writ PetitionNo.2828 of 2019 where the same petitioner was involved. 4In the circumstances, the notice dated 31[st] March 2019 havingbeing issued to an entity, which had ceased to exist, is hereby quashed andset aside. 5Petition disposed. WRIT PETITION NO.3556 OF 2019 6The order passed above in Writ Petition No.3562 of 2019 willbe applicable in this case in its entirety except that the merged entity, towhich the notice was issued, is Safari Mercantile Pvt. Ltd. 7Therefore, in this petition also the notice dated 31[st] March 2019is quashed and set aside. 8 Petition disposed. (M.S. KARNIK, J.) (K.R. SHRIRAM, J.)