Hira Lal Surana vs Income Tax Officer Ward No. 9(1)
2023 Latest Caselaw 729 Cal/2

OD -1

                                 ORDER SHEET
                                WPO/470/2023
                      IN THE HIGH COURT AT CALCUTTA
                     CONSTITUTIONAL WRIT JURISDICTION
                               ORIGINAL SIDE

                         HIRA LAL SURANA
                                VS
         INCOME TAX OFFICER WARD NO. 9(1), KOLKATA AND ORS.

  BEFORE:
  The Hon'ble JUSTICE MD. NIZAMUDDIN
  Date: 20th March, 2023.
                                                                        Appearance:
                                                         Mr. Anil Kumar Dugar, Adv.
                                                        Mr. Rajarshi Chatterjee, Adv.
                                                              Mr. Gobinda Dey, Adv.
                                                        Mr. Rounak Majumdar, Adv.
                                                                  ...For the Petitioner
                                                                Mr. Aryak Dutt, Adv.
                                                              ...For the Respondents

The Court: Heard learned advocates appearing for the parties.

Petitioner has filed this writ petition challenging the impugned order

under Section 148A(d) of the Income Tax Act, 1961 on the ground that the

impugned notice under Section 148A(b) has been issued against the non-

existing entity name of which has been struck down in regard of Registrar of

Companies and dissolved much prior to the initiation of the impugned

proceeding and he relies on an unreported order of the Hon'ble Bombay

High Court in the case of Jitendra Chandralal Navlani & Anr. vs. Union of

India through Joint Secretary & Ors. in W.P. No. 1069 of 2016.

Mr. Dutt, learned advocate appearing for the respondent shall

consider the aforesaid judgment and also take appropriate instruction.

List this matter on 22nd March, 2023.

(MD. NIZAMUDDIN, J.)

TR/