Transway Wine Pvt ltd and another Vs PCIT
Forum -Calcutta High Court
Date-5th October 2021

Sub-whether notice u/s 148 in the name of a company which had already been amalgamated with another company under intimation to the department is bad in law?

The Calcutta high Court in this case was considering the writ petition where the notice was issued in the name of a company which had already been amalgamated earlier under intimation to the department and thus the notice was issued in the name of non existent company. The Single Bench of High Court relying on its own judgement in the case of Brubeck Resources Pvt ltd allowed the writ by holding that the notice u/s 148 in the name of a non existent company was bad in law.

Ramesh Patodia
06-10-2021