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
disallowed in the subsequent year, in the
case of the then transferee company. The decision of the Delhi High Court, in
Spice (supra), after discussing the decision in Saraswati Syndicate, went on to
explain why assessing an amalgamating company, without framing the order in
the name of the transferee company is fatal:
“10. Section 481 of the Companies Act provides
