2023 (6) TMI 883

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.... - -<br>Income Tax<br>HON&#39;BLE MR JUSTICE S SUNIL DUTT YADAV For The Petitioner (By Sri. T. Suryanarayana, Senior Advocate For Sri Tanmayee Rajkumar., Advocate) For The Respondents (By Sri. K.V. Aravind, Advocate A/W Sri M. Dilip, Advocate) ORDER The petitioner has filed the present writ petition seeking quashing of the order dated 28.03.2023 at Annexure-K passed by the first respon....

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....rities issued a notice under Section 148A (b) of the Act on 28.01.2023 calling upon Shankar Resources Private Limited to show-cause as to why in view of the details contained in enclosures mentioned in point no.1 above, a notice under Section 148 of the Income Tax Act, 1961 should not be issued. 5. The petitioner made out reply on 04.02.2023 specifically stating that the company to which notice....

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....note of, order being passed under Section 148A (d) of the Act, copy of which is produced at Annexure-K, the order requires to be interfered in light of said legal position. 7. It is noticed that in the order under Section 148A (d) the authority has taken note of merging of M/s. Shankar Resources (P) Ltd., with Coffee Day Resorts (MSM) Pvt. Ltd., but has adverted on merits and concluded that cas....

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....jurisdiction. Accordingly, only on the above ground of M/s. Shankar Resources (P) Ltd., having merged with the petitioner company and was not an existing entity as on the date of issuance of notice, the notice under Section 148A (b) dated 28.01.2023 vide Annexure-D, similar identical notice dated 23.02.2023 at Annexure-F and notice dated 13.03.2023 at Annexure-H are set aside. So also, order under....