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29.01.2025 Bimal Sarawgi (Former Director Sikha Movies Private Limited)

Vs.

Income Tax Officer, Ward 12(1), Kolkata & Ors.

Mr. Avra Maumder Ms. Alisha Das Mr. Suman Bhowmik Mr. Samrat Das Ms. Elina Dey Mr. Sourendra Nath Banerjee Mr. Alishan Hossain … … for the petitioner Mrs. Smita Das De … … for the respondents

1. The petitioner has filed the present writ petition challenging the notice dated August 30, 2024, issued under Section 148 of the Income Tax Act, 1961 along with the impugned approval issued under section 151 of the Income Tax Act, 1961 for the Assessment Year 2015-

16 by the respondent no.1 and respondent no.2.

2. The petitioner, a lawful citizen of India, identified by PAN No. AJQPS5463A, is a regular assessee under the Income Tax Act, 1961 (hereinafter referred to as “the Act”). The petitioner was previously the director of Sikha Movies Private Limited, a company incorporated under the Companies Act, 2013 (hereinafter referred to as “the erstwhile company”). The said company underwent voluntary liquidation, culminating in its dissolution by an order dated November 9, 2021, passed by the National Company Law Tribunal (NCLT), pursuant to Section 59(8) of the Insolvency and