Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 864 - HC - Income TaxValidity of reopening of assessment - non-service of the intimation - Notice to company which is no longer in existence and amalgamated - HELD THAT:- As decided in Kunvarji Fincorp Pvt. Ltd. [2023 (2) TMI 357 - GUJARAT HIGH COURT] and 2023 (2) TMI 644 - GUJARAT HIGH COURT] intimation was given in reply to the notice under Section- 142 in the month of March, 2018 by specifically intimating to the concerned officer of the factum of amalgamation by the petitioner and of its having acquired both the companies. Again, it is the very officer who after three years of such amalgamation has issued notice which is impugned in the name of that company, which no longer existed and therefore, the grievance on the part of the petitioner requires to be sustained and the action of the respondent authority warrants interference. We noticed that the intimation given to the Department in the year 2016 & 2018 and thereafter, the notice, which is impugned in the instant case is of March 2021, after three years of intimation. We could notice that the notice is issued by the Officer, Circle 4(1)(1), Ahmedabad whereas, the intimation under Section-142 was also issued by the Officer, Circle 4(1)(1), Ahmedabad. The show-cause notices issued by the respondents are quashed and set aside with consequential reliefs. This could not in any manner preclude the respondents to initiate the action against the present petitioners in accordance with law. Department has now made an advancement with the use of employment of technologies advance. The assessment is also faceless and if return of income is to be filed, is also in e-mode, the entire materials were available with the officer concerned in e-mode and therefore, lack of inter-departmental co-ordination or nonapplication of mind to the materials already available with the department, is hardly be a ground for the Court to hold nonservice of the intimation.
|