ORDER :

The present writ petition has been filed against the impugned order/proceedings dated 11.11.2016 passed by the respondent/Income Tax Officer for the Assessment Year 2009-2010 under Section 560 of the Companies Act, 1956.

2. The operative portion of the impugned order/proceedings reads as under:-

“4. ...........

Vide this office letter dated 04.11.2016, the office of the Registrar of Companies was also requested to confirm whether any notice was issued and if so to send a copy of the acknowledgment.

In these circumstances, as no notice was received in this office, it is reiterated that M/s.AGS Hotels & Resorts Pvt. Ltd., is still an assessee in respect of the assessment year 2009-10. Every director, manager or other officer who were nominated by the holding company, M/s.PVP Ventures Limited are continuing and are being enforceable as if M/s.AGS Hotels & Resorts Pvt. Ltd has not been dissolved.”

3. The petitioner had earlier challenged a notice dated 16.03.2016 seeking to reopen the assessment of a defunct company namely M/s.AGS Hotels and Resorts Private Limited for the Assessment Year 2009-2010 on the ground that the said company had been dissolved by the Deputy Registrar of Com