YASHOMATI HOSPITALS PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner has sought for setting aside the order at Annexure-G passed under Sec. 148A(d) of the Income Tax Act (for short 'the Act') and has sought for setting aside of the notice at Annexure-H issued under Sec. 148 of the Act consequent to the order under Sec. 148A(d) .

(2.) It is the contention of the petitioner that M/s. Yashomati Hospitals Private Limited was subject to proceedings under the Insolvency and Bankruptcy Code and the resolution plan has been accepted by the order of the NCLT, Bangalore Bench dtd. 30/5/2022, as a result of which the revised resolution plan as approved by the Committee of Creditors as submitted by M/s. Sri. Kauvery Hospital Medical Care (India) Limited, has been approved. It is submitted that by virtue of the same, M/s. Sri. Kauvery Hospital Medical Care (India) Limited is Incharge of M/s. Yashomati Hospitals Private Limited.

(3.) It is submitted that a notice under Sec. 148A(b) of the Act was issued to the erstwhile entity Yashomati Hospitals Private Limited which now has been taken over by Sri. Kauvery hospital Medical Care (India) Limited and an order under Sec. 148A(d) has been passed leading to notice under Sec. 148 . It is submitted that there was no reply at the relevant point of time with respect to the notice at Annexure-F and order under Sec. 148A(d) has been passed on 20/3/2023. It is submitted that however, reply was made out by the petitioner on 8/2/2023 which has not been considered in proper perspective while passing the order under Sec. 148A(d) . Attention is drawn to the reply at Annexure-D.