Madhya Pradesh High Court Judgments — 2025

The High Court allowed the writ petition. It held that the order dated 22.03.2024 passed under Section 148A(d) of the Income Tax Act, 1961, was liable to be quashed as it was issued against an entity that had amalgamated with another entity and ceased to exist prior to the passing of the order. The Court found that the principle laid down in its previous order dated 20.11.2024 in W.P. No. 13145/2024 was squarely applicable to the present case. The petition was disposed of in the same terms as the earlier writ petition, meaning the order under challenge was set aside. No specific issue was left undecided.