2022 (11) TMI 829

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.... Petitioner: Mr.Kapil Goel, Advocate Respondent: Mr.Ruchir Bhatia, Advocate JUDGMENT MANMOHAN, J: C.M.No.46963/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.15178/2022 & C.M.No.46962/2022 1. Present writ petition has been filed challenging the notice dated 17^th April, 2021 issued under Section 148 of the....

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....He states that the Petitioner- Rajasthan Global Securities Private Limited had filed its income tax return for the Assessment Year 2013-14, inclusive of the financial data/numbers of Aureole Implex Pvt. Ltd. for the relevant period, dated 30th September 2013 and scrutiny assessment under Section 143(3) of the Act was also done. He states that the then Assessing Officer had been duly informed vide ....

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....ransferor company, as the final notice under Section 148 as well as the order under Section 148A(d) have been issued to the correct legal entity. 4. Having heard learned counsel for the parties, this Court is of the view that not only the notice was issued in the name of the transferor company but the impugned order under Section 148A(d) of the Act as well as the notice under Section 148 of the....