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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 ..... the impugned order u/s 148A(d) as well as the notice u/s 148 have been issued on the PAN of the transferor company. This Court is also of the view that the primary argument advanced by the Petitioner that the transferee company had filed its return inclusive of the financial data/numbers of the transferor company has not been examined on merit inasmuch as the scrutiny assessment order dated 07th O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 17 th April, 2021 issued under Section 148 of the Income Tax Act, 1961 ( the Act ), notice dated 28th May, 2022 issued under Section 148A(b) of the Act as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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, 2013, that Aureole Impex Pvt. Ltd. had been amalgamated w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 company. This Court is also of the view that the primary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant 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 commented on the merits of the controversy. The righ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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