M/S Techno Waxchem Pvt Ltd vs The Union Of India And Ors
2022 Latest Caselaw 2593 Cal/2

OD - 3

                               ORDER SHEET

                              WPO/2643/2022
                    IN THE HIGH COURT AT CALCUTTA
                   CONSTITUTIONAL WRIT JURISDICTION
                             ORIGINAL SIDE

                    M/S TECHNO WAXCHEM PVT LTD
                                 VS
                     THE UNION OF INDIA AND ORS.

  BEFORE:
  The Hon'ble JUSTICE MD. NIZAMUDDIN
  Date: 28th September, 2022.
                                                                       Appearance:
                                                         Mr. Dharmendra Tiwari, Adv.
                                                                 ...For the Petitioner

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

The Court : Heard learned advocates appearing for the parties.

In this writ petition, petitioner has challenged the impugned notice

dated 28th June, 2022 relating to assessment year 2016-17 under Section

148 of the Income Tax Act, 1961 in the name of transferor company on the

ground that the noticee has already been amalgamated on 26th September,

2019 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 21st September, 2020

yet the Respondent concerned has not withdrawn the impugned notice.

In support of his contention Mr. Tiwari, 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 notice dated 28th June, 2022 (annexure P-4) and order under

Section 148A(d) dated 22nd July, 2022 (annexure P-7) to the writ petition are

not tenable in the eye of law and all further steps pursuant to the said

impugned notices/order 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 2643 of 2022 is disposed of.

(MD. NIZAMUDDIN, J.) TR/