TMI Blog2023 (6) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by this Court with effect from 1st April 2013. As not denied, as can also be seen from the material on record, that the factum of amalgamation of TIML was very much within the knowledge of the respondents. If that be so, then issuance of the impugned notice under section 148 in the name of a non-existent entity would render it void. As relying on case of CLSA India Private Limited [ 2023 (2) TMI 469 - BOMBAY HIGH COURT] we hold that the impugned notice issued u/s 148 is unsustainable in law and is accordingly set aside. Decided in favour of assessee. - WRIT PETITION NO. 2105 OF 2022 - - - Dated:- 27-6-2023 - DHIRAJ SINGH THAKUR KAMAL KHATA, JJ. For the Petitioner : Mr. Jas Sanghavi with Ms.Revati S. Nansi i/b PDS Legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Ministry of Corporate Affairs, vide its communication dated 28th May 2016, had approved the change in the status of TIML as having been amalgamated with the petitioner. The further case of the petitioner is that pursuant to the orders passed by this Court, the petitioner had revised its income tax returns for the assessment year 2014-15 and included the income and expenditure of TIML for the period 1st April 2012 and 31st March 2014 and submitted the same to the then Assessing Officer vide letter dated 17th November 2016, pursuant to which, an order of assessment under section 143(2) of the Act had been passed based on the modified return fled by the petitioner on 17th November 2016 for the assessment year 2014-15. 4. It is stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l disposal of the present petition at the stage of admission itself. 7. We have heard learned counsel for the parties. 8. It is not denied that the notice issued under section 148 of the Act was issued in the name of a non-existent entity, i.e., Times Infotainment Media Ltd. which had ceased to exist pursuant to the Scheme of Amalgamation and arrangement having been approved vide order dated 3rd July 2015 with effect from 3rd July 2015 passed by this Court with effect from 1st April 2013. It is also not denied, as can also be seen from the material on record, that the factum of amalgamation of TIML was very much within the knowledge of the respondents. If that be so, then issuance of the impugned notice under section 148 in the name o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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