Karnataka High Court
Dtdc Express Limited vs Deputy Commissioner Of Income Tax on 14 June, 2023
Author: S Sunil Dutt Yadav
Bench: S Sunil Dutt Yadav
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NC: 2023:KHC:20392
WP No. 10950 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 14TH DAY OF JUNE, 2023
BEFORE
THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO.10950 OF 2023 (T-IT)
BETWEEN:
DTDC EXPRESS LIMITED
HAVING ITS REGISTERED OFFICE AT
NO.3, VICTORIA ROAD
BENGALURU - 560047
REP. BY SURENDRA GHOSH
S/O.RAMAPRASAD GHOSH
AGED ABOUT 58 YEARS
... PETITIONER
(BY SRI SHASHIKIRAN SHETTY, SENIOR COUNSEL FOR
SRI A.MAHESH CHOWDHARY ALONG WITH
SMT.KRISHIKA VAISHNAV, ADVOCATES)
AND:
1. DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE 2 (1) (1)
BMTC BUILDING, 80 FEET ROAD
Digitally 6TH BLOCK
signed by B NEAR KHB GAMES VILLAGE
LAVANYA KORAMANGALA
Location: BENGALURU - 560 095
HIGH
COURT OF
KARNATAKA 2. JOINT COMMISSIONER OF INCOME TAX
CIRCLE 2(1)(1)
ROOM NO. 234
BMTC BUILDING
KORAMANGALA
BENGALURU - 560 095
3. ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2 (1) (2)
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NC: 2023:KHC:20392
WP No. 10950 of 2023
ROOM NO.218
2ND FLOOR, BMTC DEPOT
KORAMANGALA
BENGALURU - 560 095
... RESPONDENTS
(BY SRI K.V.ARAVIND A/W SRI SUSHAL TIWARI, ADVOCATES)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &
227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH
AND STRIKE DOWN THE ORDER ISSUED UNDER SECTION
148A(d) DATED 31.03.2022 VIDE ANNEXURE-A FOR THE
ASSESSMENT YEAR 2018-19 AS BEING VOID, ILLEGAL,
BEYOND AUTHORITY AND HENCE, UNCONSTITUTIONAL AND
ETC.
THIS PETITION COMING ON FOR PRELIMINARY HEARING,
THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
The petitioner has filed the writ petition calling in question the correctness of the order dated 31.03.2022 issued under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for short) at Annexure-A for the assessment year 2018-19, the order dated 28.03.2023 issued under Section 148A(d) of the Act at Annexure-B for the assessment year 2019-2020, as also, notices issued under Section 148 of the Act at Annexure-C for the assessment year 2018-19 and at Annexure-D for the assessment year 2019- 2020.
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NC: 2023:KHC:20392 WP No. 10950 of 2023
2. Heard Sri Shashikiran Shetty, learned Senior Counsel appearing on behalf of petitioner and Sri K.V.Aravind, learned Standing Counsel appearing on behalf of respondents.
3. The case of the petitioners is that DTDC E-Commerce Logistics Limited has merged with DTDC Express Limited as per the order of the National Company Law Tribunal (NCLT), Bengaluru at Annexure-J dated 09.01.2018. It is further submitted that the said order of amalgamation comes into effect from 01.04.2016. It is submitted that notices came to be issued under Section 148A(b) of the Act at Annexure-P for the assessment year 2018-19 and Annexure-P1 for the assessment year 2019-2020 and such notices were issued in the name of DTDC E-Commerce Logistics Limited. It is further submitted that the reply came to be filed with respect to notice under Section 148A(b) of the Act at Annexure-P2 bringing to the notice of the authorities regarding the order of amalgamation. Despite such reply, it is submitted that the order is passed under Section 148A(d) as per Annexures-A and B, which orders are passed in the name of DTDC E-Commerce Logistics Limited, which is merged with DTDC Express Limited and accordingly, it -4- NC: 2023:KHC:20392 WP No. 10950 of 2023 is submitted that the notices are issued to a non-existing entity.
4. In light of the admitted contentions as made out and taking note of the law laid down by the Hon'ble Apex Court in the case of CIT v. Maruti Suzuki (India) Ltd. reported in (2020)18 SCC 331. The notices at Annexures-P and P1 under Section 148A(b) of the Act require to be set aside reserving liberty to the respondent-Department to issue a fresh notice under Section 148A(b) of the Act to the petitioner as per law, in light of the order of amalgamation dated 09.01.2018. Consequently, orders issued under Section 148A(d) of the Act at Annexures-A and B and notices issued under Section 148 of the Act at Annexures-C and D are set-aside.
The petition is accordingly disposed off. All contentions are kept open.
It is needless to state that liberty is reserved to the respondents-authorities to take out fresh proceedings as per law.
Sd/-
JUDGE LB