2021 (8) TMI 1260

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....riram, And Abhay Ahuja, JJ. Mr. Madhur Agrawal a/w Mr. Atul K.Jasani for the petitioner. Mr. Suresh Kumar for Res. Nos. 1 to 3. P.C. : 1. In this petition petitioner is praying for setting aside the impugned notice dated 31st March 2019 and consequently the impugned order dated 13th September 2019 as well. 2. It is petitioner's case in nutshell, that the notice under Section 148 of ....

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....by National Company Law Tribunal, Mumbai and the appointed date was 1st April 2013. 4. Mr. Agrawal states that therefore on 31st March 2019 when the notice under Section 148 of the Income Tax Act was issued, ECD Electrons and Electrolysis Pvt. Ltd. was no more in existence. Mr. Agrawal also points out that an order under Section 271 (1)(c) of the Act was passed by the Assistant Commissioner of ....

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.... the subsequent order of Lenient Finvest Pvt. Ltd. merging with petitioner under an approved scheme cleared by the National Company Law Tribunal, Mumbai, was available with respondents still respondents persisted with issuing the notice to ECD Electrons and Electrolysis Pvt. Ltd., a non existent company. Mr. Suresh Kumar in fairness agreed with the Court that the judgment of the Apex Court in M....