2022 (5) TMI 301

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.... AND HON'BLE MR. JUSTICE DINESH KUMAR SHARMA Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal, Mr. Anshul Mittal and Mr. Rajan Bajaj, Advocates. Mr. Ajay Vohra, Sr. Advocate with Dr. Rakesh Gupta, Mr. Rohit Jain, Mr. Aniket D. Agarwal and Mr. Somil Agarwal, Advocates. Respondents Through: Mr. Abhishek Maratha, Sr. Standing Counsel for Revenue. J U D G M E N T MANMOHAN, J (Or....

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....l for the petitioner states that the impugned notices are void ab initio as they have been issued in the name of a non-existing partnership firm i.e. "M/s Kapoor Industries". He states that the erstwhile partnership firm was converted into a limited company in terms of Part IX of the Companies Act, 1956 with effect from 05th March, 2012. He emphasises that during the assessment proceedings of the ....

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.... 2022, yet the same were digitally signed by respondent No.1 on 29th March at 2:54 pm -- most importantly the date and time of compliance of the said notices were fixed on 29th March, 2022 at 12 pm, i.e., before the time when the said notices were evidently even signed by respondent No.1. 4. Learned senior counsel for the Petitioner further states that the income, alleged to have escaped assess....

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.... the parties, this Court is of the view that even if the submission of learned counsel for the respondent is accepted, then also the impugned orders are liable to be set aside as the Petitioner had not been given an opportunity either to deal with or to respond to the show cause notices dated 28th March, 2022 inasmuch as it had been issued after the date and time of compliance had expired. 7. C....