2022 (12) TMI 987

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....A SUMANTH For Petitioner : Mr.R.Abdul Mubeen For Respondents : Mr.T.Pramod Kumar Chopda, Senior Standing Counsel ORDER Heard Mr.R.Abdul Mubeen, learned counsel for the petitioner and Mr.T.Pramod Kumar Chopda, learned Senior Standing Counsel for the respondents. 2. A memo is filed today by the petitioner pointing out an error in the cause-title. The petitioner arrayed is 'N.R.Col....

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....petitioner that the entity, as against which the order had been passed, had been amalgamated with the petitioner and hence, the assessee, N.R.Chemicals Private Limited, ceased to exist on and from 06.05.2011. Admittedly, the order has been served in the name of the erstwhile entity, to its address. 6. Thus, the case of the petitioner to the effect that order had come to its notice only when a d....

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....s far as the order-in-original is concerned, it transpires that notices have been issued to the assessee in 2010, even prior to the amalgamation. Thus, I am not inclined to set aside the order-in-original and leave all grounds open for the petitioner to agitate in first appeal. 9. There is some discrepancy in the address of the petitioner, insofar as the cause-title reveals the address of the p....