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Income Tax Appellate Tribunal, DELHI ‘A-SMC’ BENCH,
Before: SHRI N.K. BILLAIYA, & SHRI KULDIP SINGH
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
These two appeals by two distinct assessees are preferred against two separate orders of the Commissioner of Income Tax [Appeals]-7, Noida dated 30.11.2017 pertaining to assessment year 2009-10. Since common grievance is involved in both these appeals, they were heard together for the sake of convenience.
The appellants have raised as many as 9 substantive 2. grounds in their respective appeals. Vide Ground No. 7, the appellants have challenged the validity of the assessment framed u/s 148/143(3) of the Income-tax Act, 1961 on the ground that the assessment has been framed on a non-est person.
Facts on record show that in 148 of the Act was issued on 21.03.2016 and in the notice u/s 148 of the Act was issued on 22.03.2016.
3 4. Records of the Registrar of Companies have struck off the name of Optimed Private Limited vide order dated 30.01.2013 and the same reads as under:
“GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS Office of the Registrar of Companies 4th Floor, IFCI Tower, 61, Nehru Place , New Delhi 110019, Date: 30/01/2013
In the matter of the Companies Act, 1956 and of M/s OPTI MED PRIVATE LIMITED, U74899DL2006PTC144430 This is with respect to your application (Form FTE) dated 23/11/2012 vide SRN B62291059.
Notice is hereby given pursuant to sub section (5) of Section 560 of the Companies Act. 1956, that the name of OPTI MED PRIVATE LIMITED has this day been struck off the Register and the said Company is dissolved.
Rajneesh Kumar Singh Assistant Registrar of Companies Registrar of Companies , National Capital Territory of Delhi and Haryana Copy forwarded to:
4 1. The Manager, Government of India Press, Faridabad for publication in Part III Sector 1 of the Gazette of India 2. The Income Tax Officer Company Circle Number”
Mailing Address as per record available in Registrar of Companies office: OPTI MED PRIVATE LIMITED E 186GREATER KAILASH I, NEW DELHI-110048, Delhi, INDIA.”
The name of Olympus Infrastructure Pvt Ltd was struck off on 03.12.2013. The order reads as under:
“GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRE Office of the Registrar of Companies 4th Floor, IFCI Tower. 61, -Nehru Place, New Delhi - 110019,
Date 03/12/2013
In the matter of the Companies Act, 1956 and of M/s OLYMPUS INFRASTRUCTURE PRIVATE LIMITED U45200DL2006PTC154055 This is with respect to your application (Form FTE) dated 03/07/2013 vide SRN B78525938.
Notice is hereby given pursuant to sub section (5) of Section 560 of the Companies Act. 1956 that the name of OLYMPUS
5 INFRASTRUCTURE PRIVATE LIMITED limited has this day been struck off the Register and the said Company is dissolved.
PREMLAL BHANJURAM MALIK Deputy Registrar of Companies Registrar of Companies , National Capital Territory of Delhi and Haryana