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TMI Blog2023 (4) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... AND THE HON BLE SRI JUSTICE N.TUKARAMJI FOR THE PETITIONER : G NARENDRA CHETTY FOR THE RESPONDENT : ASSISTANT SOLICITOR GENERAL OF INDIA ORDER ( Per the Hon ble the Chief Justice Ujjal Bhuyan ) Heard Mr.Kamal Sawhney, learned counsel on behalf of Mr.G.Narendra Chetty, learned counsel for the petitioner; Mr.Gadi Praveen Kumar, learned Deputy Solicitor General of India for the first respondent; and Mr.A.Radha Krishna, learned Standing Counsel, Income Tax Department for the second respondent. 2. By filing this petition under Article 226 of the Constitution of India, petitioner has assailed legality and validity of the notice dated 29.06.2021 issued by the second respondent under Section 148 of the Income Tax Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a notice would be construed to be a notice under the amended provision as a one time measure and thereafter issued a series of directions. To that extent, the challenge is covered by Ashish Agarwal (supra). Today learned counsel for the petitioner submits that in addition to the above ground, there is a more fundamental ground to the challenge to the impugned notice and that is non-existence of the noticee itself. It is contended that the noticee is no longer in existence having merged with the petitioner following order passed by the National Company Law Tribunal, Chennai. In this connection, learned counsel for the petitioner has placed before us a letter dated 12.07.2021 issued by the Principal Commissioner of Income Tax (DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... summed up in our order dated 15.06.2022 which we have extracted above. 7. In the hearing today learned counsel for the petitioner submits that the fact that Polaris Consulting and Services Limited has merged with M/s.Virtusa Consulting Services Private Limited was known to the revenue which would be evident from the letter dated 12.07.2021 issued by the Principal Commissioner of Income Tax (DR), D Bench, ITAT, Chennai addressed to the President of ITAT, Mumbai. However, Mr.Radha Krishna, learned Standing Counsel submits that the aforesaid communication is post the notice dated 29.06.2021. 8. Without entering into the above controversy, what is evident is that by an order dated 09.12.2019 passed by the NCLT, Polaris Consulting Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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