Court No. - 3 Case :- INCOME TAX APPEAL No. - 599 of 2012 Appellant :- Commissioner Of Income Tax & Another Respondent :- M/S Calcutta Instalments Pvt. Ltd. Counsel for Appellant :- C.S.C.,Piyush Agarwal,S.S.C. I.T. Counsel for Respondent :- P. Agarwal,Praveen Kumar Mishra Hon'ble Pankaj Mithal,J. Hon'ble Umesh Chandra Tripathi,J. Heard Sri Gaurav Mahajan, learned counsel for appellant and Sri Praveen Kumar Mishra, learned counsel for respondent. Assessing Authority assessed respondent for Assessment Year 1995-96 on 26.03.2002. said respondent company had ceased to exist w.e.f. 16.05.1996 and as such, it could not be assessed as on 26.03.2002. This is precisely question of law which has been answered by Division Bench of this Court in case of present assessee itself in Income Tax Appeal Defective No. 171 of 2006 vide judgment and order dated 21.07.2016. In addition to above, notice issued u/S 143(2) of Act was patently barred by time and illegal, as has been held in Income Tax Appeal No. 186 of 2017 Principal Commissioner of Income Tax & Another Vs. Wafia Khatoon decided by this Court on 31.05.2017. In view of both aforesaid reasons, we do not find that any substantial question of law worth consideration arises or remains in this appeal and same is dismissed as devoid of merit. Order Date :- 19.7.2017 I. Batabyal Commissioner of Income-tax & Another v. Calcutta Instalments Pvt. Ltd