Madura Industrial Textiles Ltd. v. Union Of India Thr. Prin. Commissioner Of Income Tax And ORS
61. WP 9982-22.doc Chittewan
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION WRIT PETITION NO.9982 OF 2022 Madhura Industrial Textiles Ltd.
A Limited Company incorporated under the Companies Act, 1956 and having its registered address at 1, Janki Centre Off. Veera Desai Road, Andheri West, Mumbai-400 053.
...
Petitioner.
Versus
1. Union of India through the Principal Commissioner of Income Tax, Aayakar Bhavan, M.K. Road, Churchgate, Mumbai-400 020.
2. The Income Tax Offcer, Ward 24(2)(1) Piramal Chambers, Lalbaug, Parel, Mumbai-400 012.
3. The National Faceless Assessment Centre Income Tax Department, Ministry of Finance, Government of India, North Block, New Delhi-110 011.
...
Respondents *** Mr. Ramesh Ramamurthy a/w Mr. Saikumar Ramamurthy for the Petitioner.
Mr. Akhileshwar Sharma for the Respondents.
*** CORAM : DHIRAJ SINGH THAKUR & ABHAY AHUJA, JJ.
DATE : 15 DECEMBER 2022 P.C.
.
Learned Counsel for the Petitioner challenges the notice dated 27 March 2021 issued under Section 148 of the Income Tax Act, 1/2
61. WP 9982-22.doc Chittewan 1961 ("the Act"), primarily on the ground that it has been issued against the wrong entity. It is stated that the notice has been issued in the name of 'Madura Industrial Textiles', which was earlier a partnership frm, from which, it has been converted into a limited company, by the name, 'Madura Industrial Textiles Limited'. It is stated that this fact was brought to the notice of the Respondent by a communication dated 17 September 2014. In the reply submitted by the Respondent-revenue, it is stated that the matter could be remanded to the jurisdictional assessing offcer for passing an Order afresh.
Be that as it may, the impugned Order 23 March 2022 is set aside with liberty to initiate the process afresh. The Petition is disposed of.
(ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.) RAJESH VASANT CHITTEWAN Date: 2022.12.16 17:55:56 +0530 RAJESH VASANT CHITTEWAN 2/2