TMI Blog2023 (6) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... ears from record that against the very same non-existing entity, a notice under Section 148 of the Act was quashed by this court by the order [ 2022 (3) TMI 1532 - CALCUTTA HIGH COURT] and in spite of quashing of such notice by this court on earlier occasion, again the assessing officer has issued the impugned notice dated 27th May, 2022 against the very same non-existing entity. Such conduct ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned notice under Section 148A(b) of the Income Tax Act, 1961 dated 27th May, 2022, relating to assessment year 2015-16 on the ground that the same has been issued in the name of non-existing entity and which has already been amalgamated on 16th September, 2019 with retrospective effect from 1st April, 2018. It appears from record that against the very same non-existing entity, namely Swastik Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the facts and circumstances of the case as appears from record and submission of the parties this writ petition being WPA 3814 of 2023 is disposed of by quashing the aforesaid impugned notice dated 27th May, 2022, under Section 148A(b) of the Act and all subsequent proceedings and allowing this writ petition by imposing personal cost of Rs.20,000/- upon Bitan Roy, Ward No .V(1), Kolkata which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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