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2019 (6) TMI 1184

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....; P.C.:- 1. Petitioner has challenged a recovery notice dated 12th March, 2018 as at annexure-A to the petition issued by the Income Tax Officer, Mumbai-Respondent No.2 herein. 2. Briefly stated, the facts are that:- For the assessment year 2010-11, one M/s Mahadev Floorings (India) Private Limited had filed the return of income. This company amalgamated with the petitioner- Hinal Esta....

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....to challenge the said order. The Department, however, subsequently coming to know of the factum of the amalgamation, sought to recover the tax dues of the amalgamating company arising out of the order of assessment dated 25th January, 2016. Recovery notices came to be issued. The bank accounts were attached since the petitioner did not pay the tax dues. It is in this background that the petitioner....