Delhi High Court - Orders
Intertape Polymer Inc. (Formerly Known ... vs The Assistant Commissioner Of ... on 8 October, 2025
Author: V. Kameswar Rao
Bench: V. Kameswar Rao
$~2
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 14395/2025 CM APPL. 59087/2025
INTERTAPE POLYMER INC. (FORMERLY KNOWN AS
INTERTAPE POLYMER GROUP INC.)
.....Petitioner
Through: Mr Vishal Kalra & Mr Anil Kumar,
Advocates.
versus
THE ASSISTANT COMMISSIONER OF INCOME-TAX
CIRCLE 2(1)(1) (INTERNATIONAL TAX), NEW DELHI & ANR.
.....Respondents
Through: Mr Abhishek Maratha, SSC, Mr
Apoorv Aggarwal, Mr Parth Samwal,
JSCs, Ms Nupur Sharma, Mr Gaurav
Singh, Mr Bhanukaran Singh Jodha,
Ms Muskan Goel, Mr Himanshu
Goel and Mr Nischay Purohit,
Advocates
CORAM:
HON'BLE MR. JUSTICE V. KAMESWAR RAO
HON'BLE MR. JUSTICE VINOD KUMAR
ORDER
% 08.10.2025
1. Issue notice. Mr Apoorv Aggarwal, Jr. Standing Counsel accepts notice on behalf of the respondents. He seeks and is allowed time to file the counter affidavit within a period of four weeks from today. Rejoinder thereto, be filed within a period of two weeks thereafter.
2. Mr Vishal Kalra, learned counsel for the petitioner presses the interim application for stay of the proceedings, which have been initiated pursuant to the notice dated 27.06.2025 issued under Section 148 of the Income Tax Act, 1961 (the Act). It is the submission of the Mr Kalra that the petitioner company is outside India and as such a non-filer. The proceedings could not This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/10/2025 at 23:27:37 have been initiated against the petitioner. That apart, it is his submission that the erstwhile petitioner - Intertape Polymer Group Inc. has ceased to exist having been amalgamated with Intertape Polymer Inc. This aspect has been clarified by the petitioner herein in its reply to notice under Section 148A(1) of the Act filed vide a communication dated 10.04.2025. He has drawn our attention to Annexure P5, which is the order of amalgamation passed by the competent authority in Canada. He states that this aspect has not been considered by the Assessing Officer in the order dated 27.06.2025 passed under Section 148A(3) of the Act.
3. He states that in view of the settled position of law in terms of the decision dated 25.07.20219 of the Supreme Court titled Pr. Commissioner of Income Tax, New Delhi v Maruti Suzuki India Limited [Civil Appeal No 5409/2019] the proceedings cannot be initiated against a non-entity.
4. It may be stated here Mr Abhishek Maratha, has filed a communication as received by him from the Assessing Officer annexing therewith the note of the Assessing Officer wherein the Assessing Officer has dealt with the merits of the action initiated by the respondent against the Intertape Polymer Group Inc., but not on the issue with regard to the fact that Intertape Polymer Group Inc. has ceased to exist on the amalgamation with Intertape Polymer Inc.
5. Mr Aggarwal, states that the counter to be filed by the respondents shall also incorporate the stand of the respondents on the plea of Mr Kalra that the proceedings cannot be initiated against a non-existent entity.
6. Noting the submissions so made, we deem it appropriate to direct that the Assessing Officer shall not hold any proceedings pursuant to the notice dated 27.06.2025 issued under Section 148 of the Act, till the next date of This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/10/2025 at 23:27:37 hearing.
7. Renotify on 27.11.2025.
V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 08, 2025 M This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/10/2025 at 23:27:37