Delhi High Court - Orders
Ge India Industrial Pvt Ltd. As ... vs Assistant Commissioner Of Income Tax ... on 11 November, 2021
Author: Rajiv Shakdher
Bench: Rajiv Shakdher, Talwant Singh
$~7 (2021)
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 7644/2021 & CM No. 23916/2021
GE INDIA INDUSTRIAL PVT LTD. AS SUCCESSOR IN
INTEREST TO GE INDIA TECHNOLOGY CENTRE
PVT. LTD., NOW AMALGAMATED ..... Petitioner
Through: Mr. Sachit Jolly, Ms. Disha Jham, and
Mr. Sohum Dua, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 10 1
NEW DELHI & ANR. ..... Respondents
Through: Mr. Abhishek Maratha, Sr Standing
Counsel, Income Tax Department
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE TALWANT SINGH
ORDER
% 11.11.2021 [Court hearing convened via video-conferencing on account of COVID-19]
1. Mr. Abhishek Maratha, Advocate has entered appearance on behalf of the respondents/revenue.
2. Mr. Sachit Jolly, who appears for the petitioner-company, says that, apart from anything else, the impugned notice issued under Section 148 of the Income Tax Act, 1961 [in short "the Act"], is flawed, for the reason that it was served on an entity i.e., GE India Technology Centre Pvt. Ltd., which was not in existence at the relevant time, as it had merged with the petitioner-company i.e., GE India Industrial Pvt. Ltd.
3. Prima facie, there appears to be merit in the contention advanced by Mr. Jolly.
W.P.(C) 7644/2021 page 1 of 2 Signature Not Verified Digitally Signed By:MAMTA RANI Signing Date:15.11.2021 14:57 3.1. Mr. Maratha says that, he will revert with instructions on this aspect of the matter.
4. We may also note that although opportunity was given to the respondents/revenue to file a counter-affidavit in the matter; no affidavit has been filed, as yet.
5. List the matter for directions on 17.11.2021.
6. Interim order dated 05.08.2021 is made absolute during the pendency of the writ petition. CM No.23918/2021 is, accordingly, disposed of.
RAJIV SHAKDHER, J
TALWANT SINGH, J
NOVEMBER 11, 2021/nk
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W.P.(C) 7644/2021 page 2 of 2
Signature Not Verified
Digitally Signed By:MAMTA
RANI
Signing Date:15.11.2021 14:57