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VIPUL M. PANCHOLI, DEVAN M. DESAI
Roquette India Private Limited – Appellant
Versus
Assistant Commissioner of Income Tax Circle 3(1)(1), Ahmedabad – Respondent
JUDGMENT :
Devan M. Desai, J.
1. By way of this petition filed under Article 226 of the Constitution of India, the petitioner has sought for the following reliefs :
B. pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the notice at Annexure A to this petition and stay further proceedings for assessment and recovery for A.Y.2017-18;
C. any other and further relief deemed just and proper be granted in the interest of justice;
D. to provide for the cost of this petition.”
2. By consent of both the learned advocates, the present petition has taken up for final hearing.
3. Heard the learned advocate Mr. B.S. Soparkar for the petitioner and the learned Standing Counsel Mr. Karan Sanghani for the respondent.
4. Rule. Learned Standing Counsel Mr. Sanghani for the respondent waives service of notice of rule for and on behalf of respondent.
5. Learned advocate for the petitioner has submitted that the Scheme of arrangement in the nature of amalgamation of the erstwh
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.
An assessment notice issued against a non-existing entity post-amalgamation is void ab initio, reinforcing the principle that an amalgamated company ceases to exist legally.
Notices issued under Section 148 of the Income Tax Act against non-existing companies post-amalgamation are invalid and without jurisdiction.
The assessment framed by the Assessing Officer on a non-existent company is a nullity in the eyes of law and void, and the provisions of section 292B cannot rescue the department.
The main legal point established in the judgment is that the existence of the transferor company merged into the transferee company from the appointed date under the scheme of amalgamation, and mere ....
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Issuing a notice under Section 148 of the Income Tax Act to a non-existent entity post-merger constitutes a substantive illegality and cannot be rectified as a mere procedural error.
Proceedings against a dissolved company are void and cannot be sustained under the Central Goods and Services Tax Act.
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