TMI Blog2022 (5) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment of the petitioner company i.e. DCM Shriram Ltd. for the assessment year 2018-19 has not concluded yet and the same is pending adjudication before DRP. Consequently, this Court is in agreement with the submission of the petitioner that notice for reassessment could not have been issued to the petitioner for the assessment year 2018-19. Accordingly, on this short ground alone, the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anent Account Number ( PAN ) of Bioseed Research India Pvt. Ltd., which stood amalgamated with the Petitioner Company w.e.f. 1st April, 2013 in pursuance to the order passed by Delhi High Court under Sections 391 to 394 of the Companies Act, 1956 and is not in existence since then. 2. Learned counsel for the Petitioner states that the impugned notice has been issued pursuant to the Notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner Company and same had been duly accounted for in the books of the Petitioner company. 3. He states that despite the aforesaid communication, the Respondent passed the Order dated 4th April, 2022 under Section 148A(d) of the Act in the name of non-existent company, i.e. Bioseed Research India Pvt. Ltd. He further states that in the aforesaid order, the Respondent has taken note of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , accepts notice. 6. He states that in the present case, though the Notice dated 17th March, 2022 under Section 148A(b) and the impugned Order dated 4th April, 2022 under Section 148A(d) had been issued/passed in the name of Bioseed Research India Pvt. Ltd., yet the same had been served upon the successor entity i.e. DCM Shriram Ltd. He emphasises that the petitioner company i.e. DCM Shriram Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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