2023 (3) TMI 783

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....unal Sharma, Sr.Standing Counsel for the Revenue with Mr.Shray Nargotra, Advocate. Mr.Rajesh Kumar with Mr.Puneet Yadav and Mr.K.B.Sharma, Advocates for R-3/UOI. JUDGMENT MANMOHAN, J (Oral): C.M.No.41873/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.13712/2022 & C.M.No.41872/2022 1. Present writ petition has be....

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.... 2022 that the partnership firm being M/s Railton Electronics having PAN Number AANFR1676E was dissolved as per the Deed of Dissolution dated 01st April, 2013 and thereafter, the firm was taken over by the Petitioner as a sole proprietor. 3. He further states that as per the letter obtained from the erstwhile partnership firm's bank, the partnership firm's bank account was closed on 19th July, ....

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....tificates relied upon by the Petitioner in the present proceedings had not bee annexed in the replies to the show cause notices issued under Section 148A(b) of the Act. 6. Keeping in view the aforesaid, this Court sets aside the orders dated 9th April, 2022 passed under Section 148A(d) of the Act for the Assessment Years 2018-19 & 2015-16, the notices issued under Section 148 and directs the Pe....