Govind Sweets Private Limited ... vs Deputy Commissioner Of Income Tax
2022 Latest Caselaw 5081 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

               D.B. Civil Writ Petition No. 6622/2022

Govind Sweets Private Limited
                                                                  ----Petitioner
                                   Versus
Deputy Commissioner Of Income Tax
                                                                ----Respondent

For Petitioner(s) : Mr. Siddharth Ranka Advocate. For Respondent(s) : Mr. Amit Malani Advocate on behalf of Mr. Nikhil Simlote Advocate.

HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA

Judgment / Order

25/07/2022

Heard.

Mr. Amit Malani Advocate enters appearance and takes notice

on behalf of respondent. He is granted three weeks time to file

reply to the main petition as well as stay application.

Matter be listed after three weeks along with D.B. Civil Writ

Petition No.6621/2022.

In the meanwhile, taking into consideration the submission

of learned counsel for the petitioner that the respondent could not

have initiated proceedings under Section 148A of the Income Tax

Act, 1961 (hereinafter referred to as 'the Act of 1961) against the

company which stood amalgamated into another company by

virtue of orders passed by the High Court under the Companies

Act much prior to initiation of proceedings, relying upon the

several decisions of the Hon'ble Supreme Court in the Case of Pr.

Commissioner of Income Tax, New Delhi Versus Maruti

(2 of 2) [CW-6622/2022]

Suzuki India Limited, 2019 (7) TMI 1449-Supreme Court,

C.I.T. New Delhi Versus M/s. Spice Enfotainment LTD.,

2017 (12) TMI 754-Supreme Court & Assistant

Commissioner of Income Tax (Central) Circular 1(2) Versus

Dharmnath Shares and Services PVT. LTD., 2018 (12) TMI

606- Supreme Court and the various High Courts' judgments,

we are inclined to pass an interim order to the effect that the

proceeding initiated under Section 148 of the Act of 1961 shall not

be brought to its logical conclusion and final order shall not be

passed without leave of the Court.

(SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),J

Sanjay Kumawat-13

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