Calcutta High CourtFair And Faith Consultants Pvt Ltd vs Union Of India And Ors on 17 August, 2022Author:Md. NizamuddinBench:Md. NizamuddinOD -8\n\n                           ORDER SHEET\n                          WPO/2419/2022\n                  IN THE HIGH COURT AT CALCUTTA\n                 CONSTITUTIONAL WRIT JURISDICTION\n                           ORIGINAL SIDE\n\n               FAIR AND FAITH CONSULTANTS PVT LTD.\n                                VS\n                      UNION OF INDIA AND ORS\n\nBEFORE:\nThe Hon'ble JUSTICE MD. NIZAMUDDIN\nDate : 17th August, 2022.\n                           Mr. Arun Kumar Upadhyay,\n                           Mrs. Shobha Upadhyay, Advs.\n                                 ...for the petitioner\n                           Mrs. Smita Das De, Adv.\n                                 ...for the respondentsThe Court: Heard the learned advocates appearing for the parties.\n\n        By this writ petition, petitioner has challenged the impugned\n\nnotice dated 13th July, 2022 relating to assessment year 2017-2018\n\nunderSection 148of the Income Tax Act, 1961 in the name of transferor\n\ncompany GAR EDUCATION PRIVATE LIMITED on the ground that the\n\nimpugned notice has been issued in the name of the company which has\n\nalready been amalgamated on 2nd March, 2022 with retrospective effect\n\nfrom 1st April, 2020 and the department has been intimated about this\n\namalgamation which is matters of record and such notice in the name of\n\na non-existing company is not tenable in the eye of law since information\n\nof such amalgamation has already given to the respondent on 4th May,\n\n2022.2In support of his contention Mr. Upadhyay, learned advocate\n\nappearing for the petitioners has relied on a decision of the Hon'ble\n\nGujarat High Court in the case of Takshashila Realties Pvt. Ltd.\n\nVersus Dy Commissioner of Income Tax reported in 2016 SCC OnLine\n\nGuj 6462 and specifically relies on Paragraph 10 of the said judgement\n\nand also my own order dated 14th March, 2022 in WPO 1255 of 2022\n\n(Ashika Global Securities Pvt. Ltd. Vs. Union of India & Ors.).Considering the submission of the parties, I am of the view that\n\nthe impugned notice dated 13th July, 2022 (Annexure P-1 to the writ\n\npetition) is not tenable in the eye of law and all further steps pursuant to\n\nthe said impugned notice also are not tenable in the eye of law and the\n\nsame are quashed. The writ petition is allowed and the impugned notice\n\nis quashed solely on the ground that the impugned notice was issued in\n\nthe name of non-existing company. However, quashing of this notice will\n\nnot prevent the respondents from issuing any fresh notice in accordance\n\nwith law.Since no affidavits have been called for, allegations made in the\n\nwrit petition are deemed to have been denied by the respondents.Accordingly, WPO NO. 2419 of 2022 is disposed of.(MD. NIZAMUDDIN, J.)\n\nTR/3