2024 (3) TMI 735

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.... DR. NEELA GOKHALE, JJ. For the Petitioner : Mr. J. D. Mistri, Sr. Advocate a/w Mr. Madhur Agrawal, Mr. Fenil Bhatt i/b Mr. Atul K. Jasani. For the Respondents-Revenue : Mr. Suresh Kumar. PC:- (Writ Petition No. 8384 of 2022 (for Assessment Year 2014-2015) is not listed, but taken on board as Petitioner is the same and issues are common, and heard alongwith this petition with the conse....

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....ruti Suzuki India Limited 2019(107) taxmann.com 375., the notice issued to a non-existent entity is non est. 4. Pursuant to a scheme of amalgamation approved by the Hon'ble Delhi High Court vide an order dated 19th November 2013, a wholly owned subsidiary of Petitioner Leroy Somer India Private Limited ("LSIPL") stood amalgamated with Petitioner with effect from 1st April 2012. This was brought....

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....d AY 2014-2015 and hence, for the purpose of applicability of provisions of the Act, LSIPL was not non-existing company. At the same time in the affidavit-inreply it is further stated "It is accepted that company was not required to file its income tax return from the appointed date as per scheme of amalgamation. As noted earlier, the appointed date was 1st April 2012." 6. The entire basis of n....

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....21 issued by Respondent No. 1, (ii) the impugned reassessment order (Exhibit W) dated March 27, 2022 passed by Respondent No. 2 and (iii) impugned penalty notices (Exhibits X and Y) dated March 27, 2022 issued by Respondent No. 2." WRIT PETITION NO. 8384 OF 2022 : "a. that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ order or direction under Articles 22....