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TMI Blog2021 (12) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... xisting entity having been amalgamated with petitioner notices were continued to be issued in the name of Vadinar Power Company Limited and even the order disposing of the objections came to be passed in the name of Vadinar Power Company Limited resulting in the notice under Section 148 of the said Act itself being quashed. The Principal Chief Commissioner, after holding an enquiry, may take such action as required against the erring officers, if found guilty. - WRIT PETITION NO.59 OF 2020 - - - Dated:- 13-12-2021 - K.R. SHRIRAM AMIT B. BORKAR, JJ. Mr. P.J. Pardiwalla, Senior Advocate a/w. Mr. Niraj Sheth i/b. Mr. Atul K. Jasani for petitioner. Mr. Suresh Kumar for respondents. P.C. : 1. Petitioner is impugning an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3rd January 2019 petitioner informed Principal Commissioner of Income Tax-5 about the amalgamation. On 31st January 2019 respondent nos.1 and 2 were informed about the amalgamation. Notwithstanding that, on 31st March 2019 respondents issued a notice to Vadinar Power Company Limited under Section 148 of the said Act though the company had ceased to exist having been amalgamated with petitioner. On 14th May 2019 petitioner requested respondent to treat the return filed on 27th November 2014 as filed in compliance of the notice and sought reasons recorded under Section 148(2) of the said Act. In the communication, petitioner has made it very clear that Vadinar Power Company Limited now merged with Nayara Energy Limited. On 28th September 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of Certiorari or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India calling for the records of the Petitioner s case and after examining the legality and validity thereof, quash and set aside the impugned notice dated 31st March 2019 (Exhibit M) issued by Respondent No.1 under Section 148 of the Act to reopen the assessment for the assessment year 2014-15 as well as the impugned order dated 4th December 2019 (Exhibit S) rejected the Petitioner s objections for the assessment year 2014-15. 7. The Principal Chief Commissioner is directed to hold an enquiry against the concerned officers as to why despite being brought to their notice that Vadinar Power Company Limited is a non existing entit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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