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DELHI HIGH COURT
MANMOHAN, DINESH KUMAR SHARMA
DCM Shriram Limited – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. challenge to the notice issued under income tax act (Para 1) |
| 2. arguments regarding existence of bioseed research india pvt. ltd. (Para 2 , 3 , 4) |
| 3. pending assessment precludes reassessment notice (Para 5 , 7) |
| 4. petition allowed; respondent's liberty to act (Para 6 , 8) |
JUDGMENT
Manmohan, J. (Oral):
1. Present writ petition has been filed challenging the Notice dated 4th April, 2022 issued under Section 148 of the Income Tax Act, 1961 (`the Act') in the name of Petitioner Company i.e. DCM Shriram Ltd. in respect of Permanent Account Number (`PAN') of Bioseed Research India Pvt. Ltd., which stood amalgamated with the Petitioner Company w.e.f. 1st April, 2013 in pursuance to the order passed by Delhi High Court under Sections 391 to 394 of the Companies Act, 1956 and is not in existence since then.
2. Learned counsel for the Petitioner states that the impugned notice has been issued pursuant to the Notice dated 17th March, 2022 issued under Section 148A(b) of the Act in the name of Bioseed Research India Pvt. Ltd., which company is not in existence. He states that in the notice dated 17th March, 2022, issued in the name of Bioseed Research India Pvt. Ltd., the R
Reassessment notices cannot be issued in the name of a non-existent company post-amalgamation, maintaining adherence to legal procedures and principles of natural justice.
The main legal point established in the judgment is that a reassessment notice cannot be issued when the assessment for the relevant year is still pending adjudication before the Dispute Resolution P....
Notices issued under Section 148 of the Income Tax Act against non-existing companies post-amalgamation are invalid and without jurisdiction.
A notice under Section 148 of the Income Tax Act is invalid if issued against a non-existent entity, confirming the need for valid recognition of a company's status post-amalgamation.
A notice under section 148 issued to a non-existent entity is invalid, leading to the quashing of both the notice and the subsequent assessment order.
The central legal point established in the judgment is that issuing a notice and passing an order of assessment in the name of a non-existent entity, despite knowledge of its amalgamation, renders th....
Notices issued under the Income Tax Act to non-existent entities due to amalgamation are void ab initio and unenforceable.
Notices under Section 148 of the Income Tax Act cannot be issued to a non-existent entity following an amalgamation, as such actions lack legal jurisdiction.
The impugned notice issued under section 148 of the Income Tax Act, 1961, in the name of a non-existing company due to amalgamation is not tenable in the eye of law, and the court has the authority t....
The central legal point established in the judgment is that the notice issued in the name of a non-existent entity is bad in law, and human errors under Section 292B cannot nullify proceedings that a....
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