2022 (5) TMI 284

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....-<br>Income Tax<br>HON&#39;BLE MR. JUSTICE MANMOHAN AND HON&#39;BLE MR. JUSTICE DINESH KUMAR SHARMA Petitioner Through: Mr.Ved Kumar Jain with Mr.Nischay Kantoor, Advocates. Respondents Through: Mr.Sunil Agarwal, senior standing counsel for the Revenue. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petitions have been filed challenging the reassessment notices dated 27th March....

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.... has been held that the issuance of a notice to the non-existing company is a substantive illegality and not a procedural violation. 3. Learned counsel for the Petitioner states that the income, alleged to have escaped assessment, has been offered to tax in the hands of the amalgamated entity and assessment orders dated 29th December, 2016 and 16th December, 2017 have been passed accepting the ....

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.... impugned assessment orders have been passed in the name of 'Jindal Exports and Imports Private Limited' (Successor to Jindal Menthol & Investment Private Limited) i.e. the amalgamated entity. He also states that the issue as to whether income has escaped assessment or not is a question of fact which the petitioner can agitate in appeal proceedings. 7. Having heard learned counsel for the parti....