SMS INDIA PRIVATE LIMITED vs ASSESSMENT UNIT INCOME TAX DEPARTMENT

Judgment text excerpt

$~42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 11.12.2025 + W.P.(C) 4178/2025 CM APPL. 19370/2025 SMS INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Sachit Jolly, Sr. Adv. with Ms. Mansha Anand, Mr. Abhyudaya Shankar Bajpai, Mr. Sohum Dua, Ms. Manvi and Mr. Ghunaim Siddiqui, Advs. versus ASSESSMENT UNIT INCOME TAX DEPARTMENT .....Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO , J. (ORAL) 1. This petition has been filed with the following prayers: “a) a writ in the nature of Certiorari, mandamus or any order appropriate writ for quashing of the Impugned Draft Assessment Order dated 05.03.2025 issued under Section 144C(1) of the Act for the AY 2022- 23 passed by the Respondent in the name of Paul Wurth India Private Limited („PWIPL‟ or „the Company‟) which stood amalgamated with effect from 01.04.2021 as being void ab initio, and all proceedings/actions pursuant/ consequent thereto.” 2. The case of the petitioner as contended by Mr. Sachit Jolly learned Signature Not Verified Signed By:PRADEEP W.P.(C) 4178/2025 Page 1 of 7 SHARMA Signing Date:15.12.2025 15:08:36 Senior Counsel for the petitioner is that the assessment order has been passed in the name of M/s Paul Wurth India Pvt. Ltd. which stood amalgamated with M/s SMS India Pvt. Ltd. with effect from 01.04.2021, as such the order is void ab initio. According to him, the proceedings have been initiated on 01.06.2023 much after aforesaid company amalgamated with M/s SMS India (Pvt.) Ltd. 3. According to Mr. Jolly the draft assessment order under Section 144C(1) of the Act of 1961 is in the name of M/s Paul Wurth India Pvt. Ltd and on the PAN number of the said company. 4. He refers to