TaxTMI 
TaxTMI 
2023 (4) TMI 248
X X X X Extracts X X X X
X X X X Extracts X X X X
.... learned advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned notice dated April 20, 2021 relating to assessment year 2013-14 under section 148 of the Income Tax Act, 1961 which is a transferor company on the grounds that the impugned notice has been issued in the name of the company which has already been amalgamated on 11.08.21. w.e.f. 01.04.2018 an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e assessment for the Assessment year 2009-10. It is also not in dispute that the respective petitioners-original assessee are ordered to be amalgamated with one Takshasila Gruh Nirman (Subsequently named as Takshashila Realties Pvt. Ltd). The scheme of amalgamation has been sanctioned by this Court, by which the respective petitioners are ordered to be amalgamated into Takshashila Gruh Nirman (Sub....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... assessee Company was ordered to be amalgamated with effect from 01.04.2009. Notice under section 148 of the Income Tax Act was issued against and the transferor Company-amalgamating Company on 20.06.2012. The Division Bench of this Court in a writ petition filed by the transferor Company has observed and held that on and from the appointed date, as per the scheme of amalgamation sanctioned by the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e, notice for producing documents for such assessment would therefore be invalid." Learned advocate for the respondents in all her fairness has submitted that she has got no case and could not distinguish the aforesaid judgement of the Hon'ble Gujarat High Court on the facts and law. Considering the submission of the parties, I am of the view that the impugned notice dated April 20, 2021 (Annex....