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Bombay High Court

Mahindra Holdings Ltd. (On Amalgation ... vs Income Tax Officer 2(2)(3) on 9 February, 2021

Bench: Ujjal Bhuyan, Milind N. Jadhav

                                                                                     8a. os ial 3418-21.doc

R.M. AMBERKAR
(Private Secretary)

                        IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                                        O.O.C.J.

                                INT. APPLICATION (L) NO. 3418 OF 2021
                                                 IN
                                 INCOME TAX APPEAL NO. 114 OF 2017

                      Mahindra Holdings Ltd                                     .. Applicant

                      In the Matter Between
                      Mahindra Telecommunications Investment
                      Private Ltd                            .. Appellant
                            Vs
                      Income Tax Officer 2(2)(3), Mumbai     .. Respondent

                                                 ...................
                       Mr. Sanjiv M. Shah for the Applicant
                       Mr. Sham Walve h/f Mr. Suresh Kumar for the Respondent
                                                     ...................

                                             CORAM        : UJJAL BHUYAN &
                                                            MILIND N. JADHAV, JJ.
                                             DATE        :    FEBRUARY 09, 2021.


                      P.C.:

Heard Mr. Shah, learned counsel for the applicant and Mr. Walve learned standing counsel revenue holding for Mr. Suresh Kumar, learned counsel for the respondent.

2. Initially the related appeal was filed by Mahindra Telecommunications Investment Pvt Ltd. It is stated that following order passed by the National Company Law Tribunal, Mumbai Bench, appellant has been amalgamated with M/s. Mahindra Holdings Ltd. Post amalgamation, the 1 of 2 8a. os ial 3418-21.doc successor company is known as 'Mahindra Holdings Ltd'. Therefore, prayer has been made for substitution of the name of the appellant by that of the applicant.

3. After hearing learned counsel for the parties and on due consideration, we allow the prayer made. Accordingly, the name of the appellant in the related Income Tax Appeal No. 114 of 2017 shall be substituted by 'Mahindra Holdings Ltd'.

4. Ordered accordingly.

5. Interim application is disposed of.




           [ MILIND N. JADHAV, J. ]                 [ UJJAL BHUYAN, J. ]

           Digitally signed
Ravindra   by Ravindra M.
           Amberkar
M.         Date:
Amberkar   2021.02.10
           10:38:16 +0530




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