- (1.) Heard. Rule.
(2.) This petition has been filed by the Directors of an erstwhile M/s. Addler Security Systems Pvt. Ltd. (since dissolved) challenging: (a) a Notice dated 24th March, 2015 issued under Section 148 of the Income Tax Act, 1961 (the Act) seeking to reopen the Assessment for A. Y. 200809; and (b) Assessment order dated 28th March, 2016 passed under Section 143(3) r/w Section 147 of the Act consequent to the impugned Notice dated 24th March, 2015.
(3.) On receipt of the reopening notice, the Chartered Accountant of the erstwhile M/s. Addler Security Systems Pvt. Ltd., had originally accepted the same but immediately thereafter by letter dated 5th May, 2015 pointed out that the company M/s. Addler Security Systems Pvt. Ltd. is no longer in existence as it has been dissolved. Consequent thereto, the Assessing Officer has also issued a notice under Section 142(1) of the Act to one of the petitioner who was the Director of erstwhile M/s. Addler Security Systems Pvt. Ltd. (since dissolved). In response, the Director of the erstwhile M/s. Addler Security Systems Pvt. Ltd., pointed out that the company has already been dissolved and it is no longer in existence. Notwithstanding the above, the Assessing Officer by an order dated 28th March, 2016 has passed the impugned order framing the assessment in case of M/s. Addler Security Systems Pvt. Ltd. (since dissolved) for Assessment Year 200809.;