2024 (9) TMI 1938

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....395 of 2024 (T - IT) - -<br>Income Tax<br>HON&#39;BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner : Sri. T Suryanarayana., Senior Counsel For Sri. Tanmayee Rajkumar., Advocate For the Respondents : Sri. Thirumala M., Advocate ORAL ORDER : In this Petition, Petitioner seeks the following reliefs: a) Quashing the order dated 31/03/2024 bearing No. ITBA/AST/F/148A/2023-24/10....

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.... India Pvt. Ltd., was approved by the Regional Director, Ministry or Corporate Affairs vide order dated 13.11.2013 and the jurisdictional Assessing Officer of Harman Technologies was intimated of the said merger on 06.12.2018. In pursuance of the same, the Petitioner filed consolidated Income Tax Returns for the Assessment Year 201819 where all the transactions of the erstwhile M/s. Harman Technol....

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....mpany on 05.02.2024 wherein, the earlier Pan Number of the erstwhile Harman Technologies was shown while issuing the same. The Petitioner submitted its detailed responses on 13.02.2024, 28.02.2024 & 06.03.2024 subsequently contending that the PAN Number shown in the Sectio148A(b) Notice was in relation to the erstwhile Harman Technologies and not the PAN Number of the Petitioner-Company and conten....

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....024 filed by the Petitioner. iv) Copy of the order dated 30.08.2024 passed by the 1st Respondent under Section 148A(d) of the Act. v) Copy of the notice dated 30.08.2024 issued by the 1st respondent under Section 148 of the Act." 5. A perusal of the aforesaid documents will indicate that during the pendency of the present Petition, the 1st Respondent has initiated proceedings ....