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DELHI HIGH COURT
MANMOHAN, DINESH KUMAR SHARMA
Jindal Dyechem Industries Pvt. Ltd. (Successor to Lumax Caplease Private Limited) – Appellant
Versus
Deputy Commissioner of Income – Respondent
| Table of Content |
|---|
| 1. challenge to reassessment notice under income tax act. (Para 1) |
| 2. arguments regarding procedural violations and assessment validity. (Para 2 , 3 , 4 , 6) |
| 3. court emphasizes the importance of natural justice. (Para 7) |
| 4. setting aside assessment order for natural justice violation. (Para 8) |
| 5. conclusion and further directions for adjudication. (Para 9 , 10) |
JUDGMENT
Manmohan, J. (Oral)--Present writ petition has been filed challenging the reassessment notice dated 28th March, 2021 issued under Section 148 of the Income Tax Act, 1961 [`the Act'] for the assessment year 2015-16. The petitioner also seeks to challenge the assessment order dated 30th March, 2022 passed under Section 147 read with Section 143(3) of the Act.
2. Learned counsel for the Petitioner states that the impugned notice as well as the order are void ab initio as they have been issued in the name of `M/s Lumax Caplease Pvt. Ltd.', a non-existing entity, which had merged with the Petitioner company with effect from 01st April, 2013 vide order dated 6th August, 2014 passed by this Court under Section 394 of the Companies Act, 1956. He relies on the decision of the Supreme Court in Pr. Commissioner o
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