JUDGMENT

Heard learned advocates appearing for the parties.

In this writ petition, petitioner has challenged the impugned notice dated July 27, 2022 relating to assessment year 2013-14 under section 148 of the Income Tax Act, 1961 which is a transferor company on the grounds that the impugned notice has been issued in the name of the company which has already been amalgamated in December 12, 2016 w.e.f. April 01, 2015 and that the department has been intimated about this amalgamation which is matters of record and such notice in the name of a non-existing company is not tenable in the eye of law.

In support of his contention, learned advocate for the petitioner has relied on a decision of the Gujarat High Court in the case of Takshashila Realties Pvt. Ltd. v. Deputy Commissioner of Income Tax reported in 2016 SCC OnLine Guj 6462 and specifically relies on paragraph 10 of the said judgement which is hereinbelow:–

“10. Heard the learned Counsels appearing on behalf of the respective parties at length. At the outset, it is required to be noted and it is not in dispute that the impugned notices under section 148 of the Income Tax Act have been issued against the original asse