TMI Blog2023 (3) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... e substantial point that Mr Gupta has raised is that proceedings taken out against the dissolved entity i.e., Lotus Law Partners LLP, cannot continue; a submission with which we cannot but agree. Given this position, the impugned notices and order are set aside. Liberty is, however, given to AO to issue to Ms Ragini Mohan, who is the Legal Representative (LR) of the deceased managing partner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sels for the parties, the matter is taken up for final hearing and disposal, at this stage itself. 4. Via this writ petition, a challenge is laid to the notice dated 14.03.2022 issued under Section 148A(b) and the order dated 31.03.2022 passed under Section 148A(d) of the Income Tax Act, 1961 [hereafter referred to as the Act ]. 4.1 Besides this, a challenge is also laid to the consequentia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been filed on behalf of the dissolved LLP by Ms Ragini Mohan, the wife of the deceased Mr Keshav Mohan. 8.1. The petition, as framed, contains an error, although, one which is not substantial. The writ petition should have been instituted in the name of Ms Ragini Mohan and not in the name of the dissolved LLP. 8.2. However, as noted above, since the petition is supported by an affidavit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urthermore, the AO will also accord personal hearing to Ms Ragini Mohan and/or her authorized representative. 11.4. The AO shall, thereafter, take next steps, in law, as deemed fit. 12. It is clarified that limitation will not come in the way of the respondent/revenue, given the peculiar circumstances which have arisen in this case. 13. The writ petition is disposed of in the aforesaid t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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