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2023 (6) TMI 821 - DELHI HIGH COURTReopening of assessment u/s 147 - impugned order u/s 148A(d) as well as the impugned notice u/s 148 passed and issued in the name of non-extant entity - Constitution of proprietorship firm after Dissolution of Partnership Firm - HELD THAT:- Petitioner filed his additional affidavit alongwith the supporting documents. In his said additional affidavit, the petitioner testified the above mentioned facts. Petitioner also placed on record a number of supporting documents including invoices raised by the Chinese exporters on the petitioner. Petitioner also placed on record copies of his Income Tax Returns pertaining to the Assessment Years 2005-06 to 2015-16, filed under his PAN [instead of PAN of dissolved firm]. The said additional affidavit, supported with a plethora of documents, it does not appear to be a case of deliberate concealment of facts. If the petitioner wanted to defraud revenue, he would not have declared the imports in books of accounts as proprietor of Kapoor Electric Mart. The impugned order u/s 148A(d) and notice u/s148 were passed and issued against a non-extant entity, as such the same cannot be complied with. The impugned order u/s 148A(d) and notice u/s 148 of the Act both dated 31.03.2023 are set aside. The respondents would be at liberty to take further steps in accordance with law.
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