2025 (12) TMI 1525

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....handani a/w Bhagrati Sahu i/b UBR Legal, Advocates. For the Respondents/Revenue: Mr. Ashok Kotangale a/w Adv. Nikitesh Kotangale a/w Mr. Nikhil Kamble, a/w Mr. Suresh Kabra a/w Mr. Neha Pande a/w Lizna Namavati, Advocates. P. C. 1. Rule. Respondents waive service. With the consent of the parties, Rule made returnable forthwith and heard finally. 2. The above Writ Petition is filed, int....

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....s submitted that the impugned notice, being issued in the name of a non-existence entity, is null and void and has to be set aside. Consequently, the Assessment Order also has to go, is the submission of the petitioner. 4. The Learned Advocate appearing on behalf of the Revenue submitted that under Section 189 of the Income Tax Act, 1961, notwithstanding the fact that the Firm is dissolved, or ....

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....the erstwhile Firm, M/s J. M. Mhatre, merged into the Petitioner Company w.e.f. 29th January 2010. After 29th January 2010, the Firm ceased to exist and merged into the Petitioner Company. The Assessing Officer has issued a notice under Section 148 for Assessment Year 2015-16. 6. In other words, the Assessing Officer was to re-assess income of the erstwhile Firm for a period when it was not in ....