PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 vs. M/S MAHAGUN REALTORS (P) LTD
The appeal is allowed, in the above terms, without order on costs
C.A. No.-002716-002716 - 2022Supreme Court05 Apr 2022
Bench: HON'BLE THE CHIEF JUSTICE
Section 143(2)Section 153ASection 276C
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Maruti Suzuki, this court rejected the revenue’s appeal on the ground that the final
assessment order referred only to the name of the amalgamating company and
there was no mention of the resulting company, whereas in this case, in both the
draft and the final assessment orders, the names of both the amalgamating and
amalgamated company were
