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TMI Blog2023 (11) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... s defence has been taken in the affidavit in reply because order of the CIT(A) was passed on 28th March 2022 whereas affidavit in reply is affirmed on 5th May 2022 and, therefore, the affiant should have been aware of the order passed. We would have expected affiant to be truthful and disclose this fact in his reply. The fact that PAN was not deactivated would not help the Revenue because there could be cases relating to various years when the company was in existence and it is possible those PAN numbers are picked up for scrutiny or for issuance of refund. That in our view, will not be a sanction for Department to issue notices to a non-existing entity, particularly, when they were aware that the entity was not in existence. Decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the amalgamating company ceases to exist in the eyes of the law from the date amalgamation is made effective. In the facts of the present case, the scheme of amalgamation of the amalgamating company, i.e., DIPL with Petitioner has been approved by the Company Court with effect from 1st April 2015 and thus, DIPL ceased to exist with effect from that date. 3. It is also Petitioner s case that letter dated 12th May 2016 was addressed to the Assessing Officer ( AO ) of DIPL and Principal Commissioner intimating about the amalgamation and an assessment order dated 1st March 2019 for AY 2016-17 under Section 143(3) r/w Section 147 of the Act in the case of Petitioner has been passed where the amalgamation has been referred to and discussed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s years when the company was in existence and it is possible those PAN numbers are picked up for scrutiny or for issuance of refund. That in our view, will not be a sanction for Department to issue notices to a non-existing entity, particularly, when they were aware that the entity was not in existence. 7. In the circumstances, Petitions stand disposed in terms of prayer clause (i) respectively which reads as under: Writ Petition No. 3034 of 2022 i. that this Hon'ble Court may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ, Order or direction, calling for the records of the Petitioner's case and after going into the legality and propriety thereof, to qua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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