Hazel Commotrade Private Limited vs Union Of India And Ors
2022 Latest Caselaw 2335 Cal/2

OD - 6

                           ORDER SHEET
                          WPO/2452/2022
                  IN THE HIGH COURT AT CALCUTTA
                 CONSTITUTIONAL WRIT JURISDICTION
                           ORIGINAL SIDE

                HAZEL COMMOTRADE PRIVATE LIMITED
                                VS
                      UNION OF INDIA AND ORS


BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN
Date : 05TH SEPTEMBER, 2022.
                                                                Appearance:
                                                   Mr. Subash Agarwal, Adv.
                                                         Mr. Pranit Bag, Adv.
                                               Mr. Brijesh Kumar Singh, Adv.
                                                          ...For the Petitioner

                                           Mr. Smarajit Roy Chowdhury, Adv.
                                            Mr. Soumen Bhattacharjee, Adv.
                                                      ...For the Respondents

The Court : Heard learned advocates appearing for the parties.

By this writ petition, petitioner has challenged the impugned notices

dated 29th May, 2022 and 28th July, 2022 relating to assessment year 2015-

16 under Section 148A(b) of the Income Tax Act, 1961 in the name of

transferor company on the ground that the noticee has already been

amalgamated on 3rd March, 2022 with effect from 3rd March, 2022 and the

department has been intimated about this amalgamation which is matters

of record and such notice in the name of a non-existing company is not

tenable in the eye of law since information of such amalgamation has

already given to the respondent on 5th February, 2021 and 26th May, 2022

yet the Respondent concerned has not withdrawn the impugned notice.

In support of his contention Mr. Bag, learned advocate appearing for

the petitioner has relied on a decision of the Hon'ble Gujarat High Court in

the case of Takshashila Realties Pvt. Ltd. Versus Dy Commissioner of

Income Tax reported in 2016 SCC OnLine Guj 6462 and specifically relies

on Paragraph 10 of the said judgment and also my own order dated 2nd

August, 2021 in WPA 1791 of 2020 (Brubeck Resources Pvt. Ltd. & Anr.

Vs. Union of India & Ors.).

Considering the submissions of the parties, I am of the view that the

impugned notices dated 29th May, 2022 and 28th July, 2022 (annexures P-6

and P-7 to the writ petition) and all further steps pursuant to the said

impugned notices also are not tenable in the eye of law and the same are

quashed. The writ petition is allowed and the impugned notices are quashed

solely on the ground that the impugned notices were issued in the name of

non-existing company. However, quashing of this notice will not prevent the

respondents from issuing fresh notice in accordance with law.

Since no affidavits have been called for, allegations made in the writ

petition are not deemed to have been denied by the respondents.

Accordingly, WPO 2452 of 2022 is disposed of.

(MD. NIZAMUDDIN, J.)

Sbghosh