Pr Tradecom Llp v. Union Of India And ORS

OD 15 ORDER SHEET WPO 1374 of 2022

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE PR TRADECOM LLP Vs UNION OF INDIA & ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date : 14th March, 2022 (Via Video Conference) Mr. Arun Kumar Upadhyay, Mrs. Shobha Upadhyay, Mr. Sunil Prasad Karan, Advs.

...for the petitioner Mr. Soumen Bhattacharjee, Adv.

...for the respondents The Court: Heard the learned advocates appearing for the parties.

In this matter petitioner has challenged the impugned notice dated 31st March, 2021 relating to assessment year 2013-14 under Section 148 of the Income Tax Act, 1961 which has been issued in the name of PR Tradecom Private Limited, which according to the petitioner, is non-existing entity and since it has already been converted as LLP. (PR Tradecom LLP) with Identification No. AAN-3880 under the Companies Act, 2013, and this fact of conversion was already intimated to the respondent Income Tax Authority by letter dated 25th October, 2018 which appears at page 23 being annexure P2 to the writ petition and petitioner submits that in view of this

admitted fact substantiated by records, the aforesaid impugned notice is not sustainable in law and is liable to be quashed. Learned advocate appearing for the respondent Income Tax Authority is not in a position to contradict the aforesaid allegation and submission of the petitioner which is supported by records. Considering the submissions of the parties, this writ petition being WPO 1374 of 2022 is disposed of by quashing the impugned notice dated 31st March, 2021 being annexure P-4 to the writ petition. However, dismissal of this writ petition will not prevent the Income Tax Authority concerned to issue any fresh notice in the matter in accordance with law.

With these observations and directions, this writ petition stands disposed of.

(MD. NIZAMUDDIN, J.) TR/