# ERANGAL COMTRADE AND CONSULTANCY LLP vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1)(1) MUMBAI AND 3 ORS

Court: Bombay High Court
Date: 2025-11-03
Citation: WP/2033/2022
Petitioner: ERANGAL COMTRADE AND CONSULTANCY LLP
Respondent: ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1)(1) MUMBAI AND 3 ORS

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6Ii9tVjlrNFg2U3cwTDFzTVU4SmxwOXc9PSIsInZhbHVlIjoiSDFuYzFYZXluaTNJZmJ6aXdzaFo0RHVBeENlWGl2UUZrRnNBZUxiY2JoQ2pnaVZ5dzg5U2t0UmhEcmw5cTVTOWpmRFVZWHdCZnlyVmN4U2JqdlJ0ekE9PSIsIm1hYyI6Ijg2ZTliZGMwOTMwNmQ5ZDBiY2Q5MTZkYzBlMzliNWYyNWE4MDI4NzdjZmU0OTY2OTJjOTdjNjZmNTk2NzU4MGIiLCJ0YWciOiIifQ==?expires=1782774567&signature=ec72f21abc1578e88971b03f18f027906a7fa39ebc0c266d4bd3832a5bac156e)

## Judgment text (excerpt)

46-WP-2033-22.docx IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2033 OF 2022 Erangal Comtrade and Consultancy LLP (as successor in interest of Erangal Comtrade and Consultancy Private Limited) .. Petitioner Versus 1. Assistant Commissioner of Income Tax, Circle 2(1) (1), Mumbai, Room No.561, 5th Floor, Aayakar Bhavan, M. K. Road, Mumbai – 400 020 2. Joint Commissioner of Income Tax, Range 2(1), Mumbai, Aayakar Bhavan, Maharishi Karve Road, Mumbai – 400 020 3. National Faceless Assessment Centre, New Delhi .. Respondents Mr.P. J. Pardiwalla, Senior Advocate a/w Mr. Nitesh Joshi i/b. Mr. Atul K. Jasani, Advocates for the Petitioner. Mr. Abhishek R. Mishra, Advocates for the Respondents/Revenue. CORAM : B. P. COLABAWALLA & 1. Rule. Respondents waive service. With the consent parties, Rule made returnable forthwith and heard finally. 2. The present Petition challenges the notice dated 30th March 2021 issued under section 148 of the Income Tax Act, 1961 [“IT Act”]. This notice was issued to a company called “Erangal Comtrade and Consultancy Private Limited” [hereinafter referred to as the “erstwhile company”], which ceased to exist with

https://niyam.ai/judgements/high-court/2025/november/erangal-comtrade-and-consultancy-llp-vs-assistant-commissioner-of-income-tax-circle-2-1-1-mumbai-and-3-ors