2022 (3) TMI 1532

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....urt: Heard the learned advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned notice dated 28th April, 2021 relating to assessment year 2015-2016 under Section 148 of the Income Tax Act, 1961 in the name of transferee company on the ground that the noticee has already been amalgamated on 16th September, 2019 with retrospective effect from 1st April, 201....

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....Considering the submission of the parties, I am of the view that the impugned notices dated 28th April, 2021 (Annexure P-3 to the writ petition) is not tenable in the eye of law and all further steps pursuant to the said impugned notices also are not tenable in the eye of law and the same are quashed. The writ petition is allowed and the impugned notices are quashed solely on the ground that the i....