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TMI Blog2022 (11) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... te Respondent: Mr.Ruchir Bhatia, Advocate JUDGMENT MANMOHAN, J: C.M.No.46963/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.15178/2022 & C.M.No.46962/2022 1. Present writ petition has been filed challenging the notice dated 17th April, 2021 issued under Section 148 of the Income Tax Act, 1961 ('the Act'), notice dated 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities Private Limited had filed its income tax return for the Assessment Year 2013-14, inclusive of the financial data/numbers of Aureole Implex Pvt. Ltd. for the relevant period, dated 30th September 2013 and scrutiny assessment under Section 143(3) of the Act was also done. He states that the then Assessing Officer had been duly informed vide letter dated 10th June, 2013, served on 01st July, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 as well as the order under Section 148A(d) have been issued to the correct legal entity. 4. Having heard learned counsel for the parties, this Court is of the view that not only the notice was issued in the name of the transferor company but the impugned order under Section 148A(d) of the Act as well as the notice under Section 148 of the Act have been issued on the PAN of the transferor compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 148A(b) of the Act along with all the relevant documents within two weeks from today. The Assessing Officer is directed to pass a fresh order under Section 148A(d) of the Act within eight weeks thereafter in accordance with law. 6. With the aforesaid liberty and directions, present writ petition along with pending application stands disposed of. This Court clarifies that it has not comme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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