Darkin Commercial Llp v. Union Of India And ORS

OD 9 ORDER SHEET WPO 1166 of 2021

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE DARKIN COMMERCIAL LLP Vs.

UNION OF INDIA AND ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date : 24th November, 2021.

(Via Video Conference) Mr. A.K. Upadhyay, Mr. Kawaljeet Singh, Advs.

... for the Petitioner Mr. Y.J. Dastoor, Ld. ASG.

Mr. P.K. Bhaumik, Adv.

Mr. M.N. Bandyopadhyay, Adv.

...for the respondents The Court: Heard both the parties.

In this writ petition the petitioner has challenged the impugned notice dated 7th April, 2021 under Section 148 of the Income Tax Act, 1961 relating to assessment year 2013-14 which has been issued in the name of Darkin Commercial Private Limited which according to the petitioner has already been converted to Darkin Commercial LLP with pan card number and this fact was intimated to the assessing officer concerned on 23rd February, 2016. Such intimation was duly

acknowledged by the office of the assessing officer as appears at page 26 of the writ petition.

In my view in such circumstances impugned notice under Section 148 of the Act in the name of Darkin Commercial Private Limited which is no more in existence, is not sustainable in the eye of law and is accordingly quashed.

However quashing of the aforesaid impugned notice will not prevent the assessing officer concerned to issue a fresh notice in the name of the petitioner M/s Darkin Commercial LLP in accordance with law.

This writ petition being WPO 1166 of 2021 is disposed of accordingly.

(MD. NIZAMUDDIN, J.) TR/