2022 (3) TMI 1532

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..... st April, 2018 and the department has been intimated about this amalgamation which is matters of record and such notice in the name of a non-existing company is not tenable in the eye of law since information of such amalgamation has already given to the respondent. The impugned notices is not tenable in the eye of law and all further steps pursuant to the said impugned notices also are not tenabl .....

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..... nable in the eye of law since information of such amalgamation has already given to the respondent on 9th December, 2019 yet the Respondent concerned has not withdrawn the impugned notice. In support of his contention Mr. Bag, learned advocate appearing for the petitioners has relied on a decision of the Hon'ble Gujarat High Court in the case of Takshashila Realties Pvt. Ltd. Versus Dy Commission .....

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