Supreme Court of India
M/s Dalmia Power Limited & Anr. v. The Assistant Commissioner of Income Tax Circle 1, Trichy
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From the 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 .Y. 2016-17 on 30.09.2016 and 30.11.2016 respectively – 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 Returns of Income on 27.11.2018 with the Department – The Department contended that the appellant did…
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