By Ajay R. Singh, Advocate
Sanjay Gupta vs. Union Of India & Ors.
W.P.(C) 13712/2022
Date of order: 22nd September, 2022
Delhi High Court
A.Ys.: 2015-16, 2017-18 & 2018-19
Section 148A – Reopening of assessment – Notice u/s 148A(b) - Firm Dissolved – duly intimated the department – Transaction duly recorded in proprietorship concern – Matter remanded for fresh considerationThe Present writ petition has been filed challenging the notice issued u/s 148, 148A(b) and orders passed u/s148A(d) of the Act.
The Petitioner stated that the impugned notices are without jurisdiction as the same have been issued in the name of a non-existent partnership firm – Railton Electronics. He states that the Petitioner, during the reassessment proceedings, duly informed the department vide replies dated 23rd March, 2022 and 19th January, 2022 that the partnership firm being M/s Railton Electronics having PAN Number AANFR1676E was dissolved as per the Deed of Dissolution dated 1st April, 2013 and thereafter, the firm was taken over by the Petitioner as a sole proprietor.
The Petitioner stated that as per the letter obtained from the erstwhile partnership firm’s bank, the partnership firm’s bank account was closed on 19th July, 2013 itself. He contends that the Railton Electronics is now maintaining a proprietorship account opened on 25th July, 2013. In support of his contention, he relied upon the certific
