PR. COMMISSIONER OF INCOME TAX, CENTRAL-2 vs NAHAR ENTERPRISES

25-1992-2018-ITXA-F.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1992 OF 2018 2025. ORAL JUDGMENT :- (Per B.P. Colabawalla, J.) 1. The above Income Tax Appeal is filed by the Appellant-Revenue being aggrieved by the judgment and order dated 7 th April 2017 passed by the Income Tax Appellate Tribunal, “G” Bench, Mumbai (for short “ITAT”) in ITA No. 2853/Mum/2015. The assessment year in question is AY 2010-11. According to the Revenue, the impugned order gives rise to the following Substantial Questions of Law :- “6.1 Whether on the facts and in the circumstances of the case and in law, the Hon’ble ITAT was justified in holding that JULY 10, 2025 Uday S. Jagtap 25-1992-2018-ITXA-F.doc assessment made u/s 143(3) r.w.s. 153A is bad in law being nullity in eyes of law as the search warrant was issued in the name of non-existing entity when the search warrant specifically mentioned the name of the merged entity and the existing entity as Nahar Enterprises (now known as Nahar Builders Limited)? 6.2 Whether on the facts and in the circumstances of the case and in law, the Hon’ble ITAT is justified in holding that search warrant wa