2024 (3) TMI 1540

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....led in W.P.(C) 8641/2023 is chosen to be adopted in W.P.(C) 8640/2023. 2. These two writ petitions have been preferred seeking the following reliefs:- "a) Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order, or direction under Article 226 and/or 227 of the Constitution of India quashing / setting aside the impugned DRP Order dated 11 May 2023 issued by Respondent No. 1. b) Issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction directing the Respondents, their officers and employees to cease and desist from implementing any further provisions of the IT Act. c) Issue a writ of mandamus or a writ in the nature of man....

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....r 2015-16. 3. A reading of the impugned order reveals that the two grounds were raised by the petitioner to assail the order of the AO. The impugned order deals with these two grounds, thus:- "4.1.1 In ground number 1, the assessee has assailed the Draft Assessment Order passed by the AO dated 26.08.2022 on the grounds that the order is time barred, the reassessment proceedings has been initiated on an already wound up company and that the DAO was passed without providing adequate opportunity of hearing to the assessee. In this connection, it is submitted that once a company is dissolved it becomes a non existent party and therefore no action can be brought in its name. It is further submitted that the notice u/s 148 was i....

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.....04.2023 and 27.04.2023. However, the remand report of the AO is still awaited. In the interest of natural justice, the panel considers it appropriate to take the additional evidence filed by the assessee on record. The panel also direct the AO to take the submission of the assessee along with the additional evidence filed vide letter dated 22.09.2022 into consideration and pass a speaking order in this regard . Ground number 2 along with the sub-grounds are accordingly disposed of." (Emphasis supplied) 4. Apart from these two paragraphs, the impugned order merely reproduces the statutory provisions and the contentions advanced by the petitioner. 5. Mr. Sanjay Sanghvi, learned counsel for the petitioner submits that by ....

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.... DRP for de novo consideration in accordance with Section 144C of the Income Tax Act, 1961. He has merely attempted to obtain instructions but submits that his client is not in a position to instruct him to that effect. 9. In view thereof, issue notice to show cause as to why rule nisi be not issued. 10. Mr. Aseem Chawla, Sr. Standing counsel accepts notice on behalf of respondent Nos. 1 and 2. Mr. Kunal Rawat, Advocate accepts notice on behalf of respondent No. 3. 11. Let counter affidavit be filed within four weeks with advance copy to learned counsel for the petitioner, who may file rejoinder, if any, within four weeks thereafter. 12. List before the Roster Bench on 4 September, 2023. ....