2023 (3) TMI 931

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....gh: Mr Gaurav Gupta, Adv. For the 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 ....

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.... says that the petitioner LLP stood dissolved on 22.02.2022. 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 th....

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....t continue; a submission with which we cannot but agree. 10. Given this 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 ....