2023 (3) TMI 931

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....Respondent Through: Mr Sanjay Kumar, Sr Standing Counsel with Ms Hemlata Rawat, Adv. RAJIV SHAKDHER, J. (Oral): CM Appl.12506/2023 1. Allowed, subject to just exceptions. W.P.(C) 3214/2023 & CM Appl.12505/2023[Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1 Mr Sanjay Kumar accepts notice on behalf of the respondents/revenue. 3. In view of the order....

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..... 6.1 Mr Gupta further contends that although the petitioner LLP stood dissolved on 22.02.2022, the impugned notice under Section 148A(b) of the Act was issued to the said entity, which was no longer in existence. 7. On being queried, Mr Gupta concedes that the information, concerning dissolution of the petitioner LLP was given to the respondent/revenue only on 09.03.2023. We are also told that ....

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....s position, the impugned notices and order are set aside. 11. Liberty is, however, given to the Assessing Officer (AO) to issue to Ms Ragini Mohan, who is the Legal Representative (LR) of the deceased managing partner [i.e., Mr Keshav Mohan], fresh notice under Section 148A(b) of the Act. 11.1 The notice will be issued within two (2) weeks of receipt of a copy of the order passed today. 11.2. T....