2024 (11) TMI 773

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..... a faceless manner in terms of Section 151A but has been issued by the Jurisdictional Assessing Officer which renders the said notice bad. HELD THAT:- Having heard the learned advocates appearing for the respective parties, by keeping the point of maintainability open, since the jurisdictional issue has been raised, the present writ petition should be heard upon exchange of affidavits. Taking note .....

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..... The present writ petition has been filed by the directors of a company, namely, Gajmukh Fashion Private Limited, whose name has been struck off from the register of companies. 3. The petitioners complain that no proceeding could have been initiated by the Income Tax authorities in respect of a company whose name has been struck off. Independent of the above, Mr. Shraff, learned advocate appearing .....

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..... ocates appearing for the respective parties, by keeping the point of maintainability open, since the jurisdictional issue has been raised, I am of the view that the present writ petition should be heard upon exchange of affidavits. 5. Taking note of the prima facie case and the order of the Hon ble Division Bench of this Court in the case of Girdhar Gopal Dalmia v. Union of India, (MAT 1690 of 202 .....

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