mahindra engineering and chemicals products Ltd. v. income tax officer 2 2 2
Case brief
What is this about?
Bombay HC OOCJ; IA 979/2025 in ITA 1026/2012 (Mahindra Engineering and Chemicals Products Ltd v Income Tax Officer, Ward 2(2)(2), Mumbai); successor-company substitution after amalgamation order dated 24 March 2022; name substitution and consequential amendment allowed per prayer clause (a) despite respondent's opposition; amendment within four weeks; re-verification dispensed with; interim application disposed of; Karnik and Modak JJ; decided 22 January 2026.
What did the court decide?
Application allowed in terms of prayer clause (a): substitution of the original appellant's name with that of Mahindra Engineering and Chemicals Products Ltd. and consequential amendment to Income Tax Appeal No. 1026 of 2012; consequential amendment to be carried out within four weeks; re-verification dispensed with; Interim Application disposed of.