9911796707
TMI Blog2018 (10) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent no. 2, dated 14th January, 2013 under the provisions of Section 263 of the Income Tax Act, 1961 as also the notices dated 11th February, 2014 and 28th February, 2014 issued consequent upon the said order dated 14th January, 2013 being passed. 2) The petitioners say that the order dated 14th January, 2013 has been passed without serving due notice upon the petitioner and without affording an opportunity to the petitioner no.1 (the assessee) of being heard. The petitioners say that the Income Tax Officer, Ward 1(2), Kolkata, being the respondent no. 1 has assessed the return filed by Sadabahar Vanijya Pvt. Ltd. having its registered office at P-41, Princep Street, 6th Floor, Kolkata-700072 for the Assessment Year 2007-2008 and pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Commissioner of Income Tax is competent under Section 263 of the Income Tax Act 1961 to re-assess the order passed by the Assessment Officer but after giving the assessee an opportunity of being heard. Any attempted service on Sadabahar after it had came to be known as CVPL cannot be held to be a proper and valid service and the Court should set aside such order directing rehearing of the matter after giving CVPL an opportunity of hearing. 4) The petitioners relied upon the Certificate of Incorporation issued by the Government of India, Ministry of Corporate Affairs, Registrar of Companies, West Bengal dated 27th October, 2010 to show the change in name of Sadabahar to CVPL was also known to the concerned ministry and two un-reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e served CVPL instead of attempting to serve Sadabahar when they were aware of the fact that Sadabahar is now known as CVPL. The petitioners are only seeking an opportunity to place their case before the competent Commissioner of Income Tax so that a fresh order may be passed after hearing the petitioner and are not doubting the authority of the Commissioner given under Section 263 of the Income Tax Act, 1961. The petitioners shall suffer irreparable loss and injury if the order dated 14th January, 2013 is not set aside and/or rescinded. 7) After considering the materials on record, the provisions of Income Tax Act,1961 and the two orders referred to by the writ petitioners, I find much of a substance in the submissions made by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned an address of P-41 Princep Street, Kolkata- 700072 to be that of CVPL but such document has been issued on 27th October, 2010 and, subsequent thereto, returns for Assessment Year 2011-2012 onwards have been filed by CVPL giving its address as 12B Cossipore Road, Kolkata-700002. ii) It can, therefore, be safely concluded that respondents were aware that Sadabahar is now known as CVPL with its registered office at 12-B Cossipore Road, Kolkata-700002 and not with its address at P-41 Princep Street, Kolkata-700072. Any affixation of notice at premises no. P-41 Princep Street, Kolkata-700072 cannot, therefore, be said to be a notice upon CVPL in the year 2012-2013. CVPL has, therefore, not been served though entitled to before the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the respondent no. 1 came to know about the order passed by the Commissioner dated 14th January, 2013 and have approached this Court sometimes in the month of March, 2014 after making correspondences with the respondent no. 2 and, as such, have approached this Court without any delay. v) The said two notices, however, are addressed to Sadabahar at P-41 Princep Street, 6th Floor, Kolkata-700072. It is not clear how these two notices were received by the petitioners, though addressed to Sadabahar at its last known address. However, CVPL in reply to the said notice dated 14th February, 2014 by its letter dated 21st February, 2014 requested the respondent no. 1 to supply a copy of the order under Section 263 specifically mentioning therein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the two notices respectively dated 11th February, 2014 and 28th February, 2014 issued by the respondent no. 1 pursuant thereto are set aside. 8) As the order and the two notices under challenge are set aside, all consequential steps taken subsequent to the order dated 14th January, 2013 or in pursuance thereof are also set aside. The department should not also emphasise or rely upon the letter written by CVPL on 12th March, 2014. This will, however, not prevent the respondent no. 2 from proceeding under Section 263 of the Income Tax Act, 1961 afresh against the petitioner no. 1 for the Assessment Year 2007-2008. The Department shall serve a fresh notice upon the petitioner no. 1 and proceed to fix a hearing date in exercise of his jur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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