2022 (5) TMI 56

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....ed to issue a writ of mandamus or any other appropriate writ, order, direction or command in the nature of writ of mandamus holding and declaring that the impugned notices issued in the name of non-existent entity namely Shivganga Property Holders Private Limited are prima facie illegal and bad in law. b) The Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order, direction or command in the nature of writ of mandamus holding and declaring that the Notification No.20/2021 dated 31.03.2021 and Notification No.38/2021 dated 27.04.2021 are ultra vires the Income Tax Act, 1961 and the Finance Act, 2021 and that the resultant Sections 147, 148, 149, 150 and 151 are ex-facie illegal as two parallel prov....

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....ssessment for the year 2013-14 should not be reopened under Section 147 of the Act. One another notice has also been issued dated 20th April 2021 for the assessment year 2014-15. 4 The principal argument of Ms. Nupur Shah, the learned counsel appearing for the writ applicant is that both the impugned notices referred to above could be said to be without jurisdiction as those have been issued in a wrong name or rather to an assessee which was not in existence on the date of the issue of the notices. Ms. Shah invited the attention of this Court to page : 57 of the paper book. Page : 57 is a letter dated 17th January 2019 addressed by the Shivganga Property Holders Private Limited to the jurisdictional Assessing Officer informing about the ....

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....uly approved Scheme of Amalgamation. Accordingly, kindly note that we will be also making necessary applications for surrender of Permanent Account Number (PAN) and Tax Deduction Number (TAN) of the Company. You are requested to kindly take on your records above development and transfer your records in favour of M/s. Gauriputra Estate Holders Private Limited having PAN: AACCG4800Hand jurisdiction with the Income Tax Department is Ward No. 2(1)(1)Ahmedabad. Kindly acknowledge the copy of this letter and request to do the needful." 5 Ms. Shah further invited the attention of this Court to the two letters of even date 23rd July 2021 addressed to the jurisdictional Assessing Officer by the Director of the erstwhile....