Case Law Details
Lotus Law Partners LLP Vs ITO (High court of Delhi)
Via this writ petition, a challenge is laid to notice dated 14.03.2022 issued under Section 148A(b) and the order dated 31.03.2022 passed under Section 148A(d) of the Income Tax Act, 1961 against an entity (LLP), which was no longer in existence.
Mr Gupta further contends that although the petitioner LLP stood dissolved on 22.02.2022, the impugned notice under Section 148A(b) of the Act was issued to the said entity, which was no longer in existence.
This writ petition has been filed on behalf of the dissolved LLP by Ms Ragini Mohan, the wife of the deceased Mr Keshav Mohan.
The more substantial point that Mr Gupta has raised is that proceedings taken out against the dissolved entity i.e., Lotus Law Partners LLP, cannot continue; a submission with which we cannot but agree.
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