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In case, no affidavits have been called for, it is clear that the allegations made in the writ petition are not deemed to have been denied by the respondents: Calcutta High Court.

  1. The Judgment in the case of Taurus Commercial Services Pvt vs Union Of India And Ors (WPO/2258/2022) was served by The Hon’ble JUSTICE MD. NIZAMUDDIN.  

FACTS OF THE CASE: 

In this writ petition, petitioner has challenged the impugned notices dated 30th June, 2021 and 5th April, 2022 relating to assessment year 2015-16 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 13th October, 2020 with retrospective effect from 1st April, 2018 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of such amalgamation has already given to the respondent on 31st March,2021 yet the Respondent concerned has not withdrawn the impugned notice.

JUDGEMENT : 

Considering the submissions of the parties this writ petition being WPO 2227 of 2022 is disposed of by setting aside the impugned order dated 30th March, 2022 under Section 148A(d) and subsequent notice under Section 148 of the Act and the matter is remanded back to the assessing officer concerned for passing a fresh order after considering the response to the notice under Section 148A(b) of the Act to be filed by the petitioner within seven days from date, in accordance with law and by passing a reasoned and speaking order and after providing opportunity of hearing to the petitioner or his authorised representative. In case petitioner fails to give reply within the time stipulated herein, the impugned order dated 30th March, 2022 will stand revivedConsidering the facts and submissions of the parties, the Hon’ble Court held that the impugned notices dated 30th June, 2021 and 5th April, 2022 (annexures P-3 and P-6 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. Further the Court opined that since no affidavits have been called for, allegations made in the writ petition are not deemed to have been denied by the respondents.

JUDGEMENT REVIEWED BY AKANKSHA 

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