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TMI Blog2021 (11) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... ged with the petitioner-company i.e., GE India Industrial Pvt. Ltd. - HELD THAT:- As the impugned notice(s) issued under Section 148 of the Act cannot be sustained, as they were issued to entities [i.e., GE India Technology Centre Pvt. Ltd. and GE India Exports Pvt. Ltd.which were not in existence at the relevant time, as they had merged with the petitioner-company i.e., GE India Industrial Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount of COVID-19] 1. On the previous date, i.e., 11.11.2021, we had heard the counsel for the parties and made, thereafter, the following observations in W.P.(C) 7644/2021: 1. Mr. Abhishek Maratha, Advocate has entered appearance on behalf of the respondents/revenue. 2. Mr. Sachit Jolly, who appears for the petitioner-company, says that, apart from anything else, the impugned notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition. CM No.23918/2021 is, accordingly, disposed of. 1.1. Similar observation were made in the order dated 11.11.2021, passed in W.P.(C) 7645/2021. 2. Mr. Abhishek Maratha, learned counsel appearing for the respondents/revenue, has reverted with instructions. 2.1. Mr. Maratha says that, admittedly, notice(s) were issued to entities i.e., GE India Technology Centre Pvt. Ltd. and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd GE India Exports Pvt. Ltd. in W.P.(C) 7645/2021], which were not in existence at the relevant time, as they had merged with the petitioner-company i.e., GE India Industrial Pvt. Ltd. 3.1. Therefore, the impugned notice(s) dated 30.06.2021 are set aside. 4. The respondents/revenue will have liberty to take next steps in the matter, albeit as per law. In case any such steps are taken, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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