2023 (3) TMI 370

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....the respondents/revenue. 3. Mr Singh says that in view of the directions that we intend to pass, no counter-affidavit is required to be filed. Therefore, with the consent of learned counsel for the parties, the writ petition is taken up for hearing and final disposal at this stage itself. 4. The substantive prayers made in the writ petition read as follows: "(A) Issue a writ of and/or order and or directions in the nature of Mandamus, Certiorari, Prohibition, Quo warranto or any other appropriate writ, order or direction quashing impugned letter or the so called assessment order dated 31-03-2022 {DIN ITBA/COM/F/17/2021-22/1042381094(1)} for AY 2016-17 and as a consequence the Demand Notice issued. (B) Issue a writ of and/or order and/....

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.... Officer (AO) that in 1993, a partnership firm was formed under the name Arora Brothers. This partnership firm comprised two partners, i.e., Mr Krishan Lal Arora and Mr Lekh Raj Arora. 7.2. The reply also adverted to the fact that the partnership firm was dissolved on 31.07.1999 and thereafter, the business of the said partnership firm was taken over by the petitioner, i.e., Mr Krishan Lal Arora. 8. It is, however, conceded that the proprietorship firm was run under the name which was given to the partnership firm, i.e., Arora Brothers. 9. Mr Kapur goes on to state that since July 1999, the business, which was earlier carried on by the aforementioned partnership firm, was run by the proprietorship concern. 10. It is also Mr Kapur's cont....