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        Case ID :
        Income Tax

        The HC directed respondents to process and effectuate the refund...

        Respondents must process refund for petitioner from KNS Exports amalgamation under NCLT scheme, allow hearing opportunity

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC directed respondents to process and effectuate the refund claim in favor of the petitioner, arising from the amalgamation of KNS Exports Private Limited with the petitioner, effective from 1 April 2018 as per the NCLT-sanctioned scheme. Since the refund was approved for the amalgamated company but not yet credited, respondents must take appropriate steps to transfer the refund to the petitioner. The petitioner is entitled to an opportunity of hearing before any decision is made. Respondents are required to conclude the matter preferably within four weeks from communication of the order.
                                Note: It is a system-generated summary and is for quick reference only.
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