Supreme Court · 2019 INSC 1410 · Decided 18 December 2019
M/S Dalmia Power Limited & ANR. v. The Assistant Commissioner of Income Tax Circle 1, Trichy
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1410 · [2019] 18 S.C.R. 1236
- Case number
- CIVIL APPEAL No. 9496/2019
- Decided
- 18 December 2019
- Bench
- UDAY UMESH LALIT, INDU MALHOTRA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act Section 230; Income Tax Act Section 139(5), 143(2), 119(2)(b), 170(1)
Headnote
Income Tax Act, 1961 - ss.139 (5), 143(2) - Companies Act, 2013 - ss.230-252 - Appellant Nos. 1 & 2 filed its original return of Income u/s. 139(1) of the Act, 1961 for A.Y. 2016-17 on 30.09.2016 and The appellants entered into schemes of arrangement and amalgamation with 9 companies - The appointed date as per the schemes was 01.01.2015 - The Schemes were sanctioned and approved by NCLT - Consequent to which, the appellants/transferee companies manually filed revised
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