2022 (8) TMI 1488

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....etitioner(s) : Darshan R Patel For the Respondent(s) : M R Bhatt & CO. ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR) 1. Learned counsel appearing for the respondent, with leave of the Court, has filed affidavit-in-reply. Same is placed on record. 2. Learned standing counsel in his usual fairness submits that in view of the order passed by the Coordinate B....

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....2021. In fact, petitioner company on being amalgamated with Akash Residency and Hospitality Pvt. Ltd. had intimated the jurisdictional AO, namely Income Tax Officer, Ward-1, Gandhinagar by communications dated 23.11.2015 and 27.1.2016 of such amalgamation having taken place, which was duly acknowledged by the said office. Yet, impugned notice on 27.3.2021 has been issued to a company which was not....

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....could not have been issued. 4. In the light of the afore-stated opinion expressed by the Coordinate Bench, of which we are in complete agreement and the facts obtained in the present case clearly disclosing that petitioner company even as on date of issuance of impugned notice dated 27.3.2021 was not in existence by virtue of same having been amalgamated with Akash Residency and Hospitality Pvt....