SIRPUR PAPER MILLS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. S.Niranjan Reddy, learned senior counsel for the petitioners and Ms.Mamatha Chowdary, learned counsel for the respondents.

(2.) By filing this petition under Article 226 of the Constitution of India, petitioners seek quashing of notices dtd. 22/9/2019, 21/10/2019 and 30/10/2019 issued by respondent Nos.2 and 3 for the assessment year 2017-18 as being illegal and non-est and further seek a direction to the said respondents not to reopen their claims which were settled in insolvency proceedings.

(3.) Petitioner No.1 is a company incorporated under the Companies Act, 1956 and is engaged in the business of paper manufacturing. Similar is the status of petitioner No.2.