9911796707
TMI Blog2022 (12) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, it is the case of the petitioner that the entity, as against which the order had been passed, had been amalgamated with the petitioner and hence, the assessee, N.R.Chemicals Private Limited, ceased to exist on and from 06.05.2011. Admittedly, the order has been served in the name of the erstwhile entity, to its address. The case of the petitioner to the effect that order had come to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18466 of 2020 & WMP.Nos.22908 & 22909 of 2020 - - - Dated:- 1-11-2022 - THE HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner : Mr.R.Abdul Mubeen For Respondents : Mr.T.Pramod Kumar Chopda, Senior Standing Counsel ORDER Heard Mr.R.Abdul Mubeen, learned counsel for the petitioner and Mr.T.Pramod Kumar Chopda, learned Senior Standing Counsel for the respondents. 2. A mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utory period provided. 5. Admittedly, the order-in-original is dated 19.07.2012. However, it is the case of the petitioner that the entity, as against which the order had been passed, had been amalgamated with the petitioner and hence, the assessee, N.R.Chemicals Private Limited, ceased to exist on and from 06.05.2011. Admittedly, the order has been served in the name of the erstwhile entity, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de and the appeal is restored to the file of the 2nd respondent to be heard on merits and in accordance with law. As far as the order-in-original is concerned, it transpires that notices have been issued to the assessee in 2010, even prior to the amalgamation. Thus, I am not inclined to set aside the order-in-original and leave all grounds open for the petitioner to agitate in first appeal. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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