General Radio & Appliances Co. Ltd. v. M.A. Khader

60 Comp Cas 1013Supreme Court of India1986#8622 most cited

What is General Radio & Appliances Co. Ltd. v. M.A. Khader authority for?

When two companies are merged, amalgamated, or one is absorbed into another, the amalgamating company loses its legal entity.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

General Radio & Appliances Co. Ltd. v. M.A. Khader · amalgamation · merger · absorbed company · loss of entity · Companies Act 1956 · Sections 391 · 394

Judgments citing General Radio & Appliances Co. Ltd. v. M.A. Khader

M/S Jindal Equipment Leasing Consultancy Services Ltd vs. Commissioner of Income Tax

Appeals stand disposed of in the aforesaid terms

C.A. No.-000152-000152 - 2026Supreme Court09 Jan 2026

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

Section 143(3)Section 28Section 47

…re so joined, as to form a third company or one is absorbed into one or blended with another, the amalgamating company loses its entity. 6. In General Radio & Appliances Co. Ltd. v. M.A. Khader [General Radio & Appliances Co. Ltd. v. M.A. Khader, (1986) 2 SCC 656], the effect of amalgamation of two companies was considered. M/s General Radio and Appliances Co. Ltd. was tenant of a premises under an agreement providing that the tenant shall not sublet the premises or any portion thereof to anyone without the consent of the landlord. M/s General Radio and Appliances Co. Ltd. was amalgamated with M/s Nat…

ACIT Circle 1(2)(1), Mumbai vs. M B Patil Construction Limited, Mumbai

ITA 98/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Apr 2024AY 2018-19
Section 143(3)Section 145(3)Section 40Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.303/Mum/2023 (Assessment Year :2018-19) M/s. Patil Construction and Vs. Infrastructure Limited (M.B. Patil Constructions Limited since amalgamated) Flat No.02, Swadin Sadan 'C' Road Churchgate, Mumbai – 400 021 (Appellant) Deputy Commissioner of Income Tax-1(2)(1) Mumbai Aayakar Bhawan Mumbai Maharashtra (Respondent) PAN/GIR No.AAFCP4151P ITA No.98/Mum/2023 (Assessment Year :2018-19) Asst. Commissioner Vs. M/s. Patil Construction and Infrastructure Limited of Income Tax- 1(…

M/S M.B.Patil Constructions Limited, Mumbai vs. Income Tax Department, National Faceless Assessment Centre, Delhi

ITA 303/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Apr 2024AY 2018-19
Section 143(3)Section 145(3)Section 40Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.303/Mum/2023 (Assessment Year :2018-19) M/s. Patil Construction and Vs. Deputy Infrastructure Limited (M.B. Patil Constructions Limited since amalgamated) Flat No.02, Swadin Sadan 'C' Road Churchgate, Mumbai – 400 021 (Appellant) Commissioner of Income Tax-1(2)(1) Mumbai Aayakar Bhawan Mumbai Maharashtra (Respondent) PAN/GIR No.AAFCP4151P .. ITA No.98/Mum/2023 (Assessment Year :2018-19) Asst. Commissioner Vs. M/s. Patil Construction and of Income Tax- 1(2)(1) Mumbai Aayakar…

V3S Infratech Ltd., New Delhi vs. ACIT, New Delhi

ITA 3643/DEL/2016[2007-08]Status: DisposedITAT Delhi21 May 2019AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Sanjay Kumar, CA & Shri AjayFor Respondent: Shri N.K. Bansal, Sr.D.R
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 292B

…merged and are so joined, as to form a third company or one is absorbed into one or blended with another, the amalgamating company loses its entity.” 9. The Court referred to its earlier judgment in General Radio & Appliances Co. Ltd. vs. M.A. Khader (1986) 60 Comp Cas 1013 (SC). In view of the aforesaid clinching position in law, it is difficult to digest the circuitous route adopted by the Tribunal holding that the assessment was in fact in the name of amalgamated company and there was only a procedural defect. 11 I.T.A. No.3643/DEL/2016 10. Sec. 481 of the Companies Act provides for dissolution of the comp…

Income Tax Officer Ward 5(3)(2), Mumbai vs. Shreepati Infra Realty Limited, Mumbai

ITA 4610/MUM/2017[2007-08]Status: DisposedITAT Mumbai30 Jan 2019AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri Anil Sathe, ARFor Respondent: Shri B.B. Rajendra Prasad, DR
Section 143(1)Section 143(3)Section 147Section 148

…be quashed. Reliance was placed on the decision of the Apex Court in the case of Saraswati Industrial Syndicate Ltd. V/s CIT in (Civil Appeal No.91 of 1976 decided on September 4, 1990, in the case of General Radio and Appliances Co.Ltd. vs. M. Akhader (1986) 60 Comp Cas 1013, in the case of Orbit Corporation Limited (Successor of Orbit Buildcon& Realty Pvt.Ltd.) V/s DCIT, CC 47 [ITA No.2411/M/2013, ITA 6928/M/2010, ITA No.2413/M/20131 decided on 21.03.2016 and in the case of Hon'ble Delhi High Court in case of CIT v/s Micra India Pvt. Ltd. ITAs No. 4133 & 4610/Mum/2017 4.2. In this case it is seen that the ass…

Shreepati Infra Realty Ltd.(With Respect to M/S. Reliant Viniyog Pvt. Ltd.Amalgamated With Shreepati Infra Reality Ltd. W.E.F.01.11.2009), Mumbai vs. ITO 13(3)(1), Mumbai

ITA 4133/MUM/2017[2007-08]Status: DisposedITAT Mumbai30 Jan 2019AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri Anil Sathe, ARFor Respondent: Shri B.B. Rajendra Prasad, DR
Section 143(1)Section 143(3)Section 147Section 148

…be quashed. Reliance was placed on the decision of the Apex Court in the case of Saraswati Industrial Syndicate Ltd. V/s CIT in (Civil Appeal No.91 of 1976 decided on September 4, 1990, in the case of General Radio and Appliances Co.Ltd. vs. M. Akhader (1986) 60 Comp Cas 1013, in the case of Orbit Corporation Limited (Successor of Orbit Buildcon& Realty Pvt.Ltd.) V/s DCIT, CC 47 [ITA No.2411/M/2013, ITA 6928/M/2010, ITA No.2413/M/20131 decided on 21.03.2016 and in the case of Hon'ble Delhi High Court in case of CIT v/s Micra India Pvt. Ltd. ITAs No. 4133 & 4610/Mum/2017 4.2. In this case it is seen that the ass…

DCIT Cen Cir 4(4) Cen RG 4, Mumbai vs. Nahar Enterprises, Mumbai

ITA 3574/MUM/2015[2012-13]Status: DisposedITAT Mumbai07 Apr 2017AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…e merged and are so joined, as to form a third company or one is absorbed into one or blended with another, the amalgamating company loses its entity." 9. The Court referred to its earlier judgment in General Radio & Appliances Co. Ltd. vs. M.A. Khader (1986) 60 Comp Cas 1013 (SC). In view of the aforesaid clinching position in law, it is difficult to digest the circuitous route adopted by the Tribunal holding that the assessment was in fact in the name of amalgamated company and there was only a procedural defect. 10. Sec. 481 of the Companies Act provides for dissolution of the company. The Company Judge in the…

DCIT Cen Cir 4(4) Cen RG 4, Mumbai vs. Nahar Enterprises, Mumbai

ITA 3573/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Apr 2017AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…e merged and are so joined, as to form a third company or one is absorbed into one or blended with another, the amalgamating company loses its entity." 9. The Court referred to its earlier judgment in General Radio & Appliances Co. Ltd. vs. M.A. Khader (1986) 60 Comp Cas 1013 (SC). In view of the aforesaid clinching position in law, it is difficult to digest the circuitous route adopted by the Tribunal holding that the assessment was in fact in the name of amalgamated company and there was only a procedural defect. 10. Sec. 481 of the Companies Act provides for dissolution of the company. The Company Judge in the…

DCIT Cen Cir 4(4) Cen RG 4, Mumbai vs. Nahar Enterprises, Mumbai

ITA 3572/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Apr 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…e merged and are so joined, as to form a third company or one is absorbed into one or blended with another, the amalgamating company loses its entity." 9. The Court referred to its earlier judgment in General Radio & Appliances Co. Ltd. vs. M.A. Khader (1986) 60 Comp Cas 1013 (SC). In view of the aforesaid clinching position in law, it is difficult to digest the circuitous route adopted by the Tribunal holding that the assessment was in fact in the name of amalgamated company and there was only a procedural defect. 10. Sec. 481 of the Companies Act provides for dissolution of the company. The Company Judge in the…

Nahar Enterprises, Mumbai vs. DCIT (OSD) Cen RG 7, Mumbai

ITA 2855/MUM/2015[2012-13]Status: DisposedITAT Mumbai07 Apr 2017AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…e merged and are so joined, as to form a third company or one is absorbed into one or blended with another, the amalgamating company loses its entity." 9. The Court referred to its earlier judgment in General Radio & Appliances Co. Ltd. vs. M.A. Khader (1986) 60 Comp Cas 1013 (SC). In view of the aforesaid clinching position in law, it is difficult to digest the circuitous route adopted by the Tribunal holding that the assessment was in fact in the name of amalgamated company and there was only a procedural defect. 10. Sec. 481 of the Companies Act provides for dissolution of the company. The Company Judge in the…

Nahar Enterprises, Mumbai vs. DCIT (OSD) Cen RG 7, Mumbai

ITA 2854/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Apr 2017AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…e merged and are so joined, as to form a third company or one is absorbed into one or blended with another, the amalgamating company loses its entity." 9. The Court referred to its earlier judgment in General Radio & Appliances Co. Ltd. vs. M.A. Khader (1986) 60 Comp Cas 1013 (SC). In view of the aforesaid clinching position in law, it is difficult to digest the circuitous route adopted by the Tribunal holding that the assessment was in fact in the name of amalgamated company and there was only a procedural defect. 10. Sec. 481 of the Companies Act provides for dissolution of the company. The Company Judge in the…

Nahar Enterprises, Mumbai vs. DCIT (OSD) Cen RG 7, Mumbai

ITA 2853/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Apr 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…e merged and are so joined, as to form a third company or one is absorbed into one or blended with another, the amalgamating company loses its entity." 9. The Court referred to its earlier judgment in General Radio & Appliances Co. Ltd. vs. M.A. Khader (1986) 60 Comp Cas 1013 (SC). In view of the aforesaid clinching position in law, it is difficult to digest the circuitous route adopted by the Tribunal holding that the assessment was in fact in the name of amalgamated company and there was only a procedural defect. 10. Sec. 481 of the Companies Act provides for dissolution of the company. The Company Judge in the…

The Commissioner of Income Tax- IV vs. M/s. Prabhat Agri Bio Tech P Ltd

ITTA/459/2015HC Telangana06 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY