Jalan Brothers Private Limited vs Union Of India And Ors
2023 Latest Caselaw 368 Cal/2

OD -14

                              ORDER SHEET

                             WPO/219/2023
                    IN THE HIGH COURT AT CALCUTTA
                   CONSTITUTIONAL WRIT JURISDICTION
                             ORIGINAL SIDE

                   JALAN BROTHERS PRIVATE LIMITED
                                 VS
                       UNION OF INDIA AND ORS.

  BEFORE:
  The Hon'ble JUSTICE MD. NIZAMUDDIN
  Date: 8th February, 2023.
                                                                         Appearance:
                                                                 Mr. Pranit Bag, Adv.
                                                           Mr. Subash Agarwal, Adv.
                                                       Mr. Brijesh Kumar Singh, Adv.
                                                                  ...For the Petitioner

                                                               Mr. Aryak Dutt, Adv.
                                                              ...For the Respondents

The Court : Heard learned advocates appearing for the parties.

In this writ petition, petitioner has challenged the impugned notice

dated 14th March, 2022 relating to assessment year 2018-19 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 4th

September, 2018 with retrospective effect from 1st April 2017 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 22nd February, 2018 and 4th April, 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yet the Respondent concerned has not withdrawn the impugned notice.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 notice dated 14th March, 2022 (annexure P-3 to the writ petition)

is not tenable in the eye of law 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 notice was 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 219 of 2023 is disposed of.

(MD. NIZAMUDDIN, J.) TR/