Form No.J(2)

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

Present :

The Hon’ble Justice Raja Basu Chowdhury

WPA 3635 of 2025

Sargam Lefins Private Limited

versus

Income Tax Officer, Ward 4(3) Kolkata & Ors.

For the petitioner : Mr. Avra Mazumder

Ms. Alisha Das

Mr. Suman Bhowmik

Mr. Samrat Das

Ms. Elina Dey

For the respondents : Mr. Tilak Mitra

Heard on : 03.09.2025. Judgment on : 03.09.2025

Raja Basu Chowdhury, J (Oral):

1. Challenging the notice issued under Section 148 of the Income Tax

Act, 1961 (hereinafter referred to as the said Act) dated 4^th April, 2024 in respect of the assessment year 2017-2018 against one Aristocrat Distributors Private Limited (hereinafter referred to as the “noticee company”) which has since amalgamated with the

petitioner, the instant writ petition has been filed.

2. Mr. Mazumder, learned advocate representing the petitioner at the

very outset would submit that by a scheme of amalgamation which has since been sanctioned by the National Company Law Tribunal,

Kolkata Bench (hereinafter referred to as the “Tribunal”) in CP No. 1505/KV/2019 vide order dated 11^th March, 2024, 5 several companies stood amalgamated with the petitioner. According t