https://www.taxtmi.com/caselaws?id=102195 Jurisdiction to make incidental or consequential orders in an amalgamation is limited to measures necessary to complete the reconstruction or amalgamation, and it does not extend to a post-amalgamation claim for recovery of tax dues. A petition seeking direction for payment of income-tax and business profits tax dues after amalgamation was completed was therefore not maintainable, because the relief was not required to make the amalgamation effective and could not operate as a revision of the amalgamation order. The long delay after amalgamation further supported refusal of relief. The court held that it had no jurisdiction to grant the prayer. en-us Mon, 15 Apr 1991 00:00:00 +0530 Tue, 14 Feb 2012 10:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102195 Jurisdiction to make incidental or consequential orders in an amalgamation is limited to measures necessary to complete the reconstruction or amalgamation, and it does not extend to a post-amalgamation claim for recovery of tax dues. A petition seeking direction for payment of income-tax and business profits tax dues after amalgamation was completed was therefore not maintainable, because the relief was not required to make the amalgamation effective and could not operate as a revision of the amalgamation order. The long delay after amalgamation further supported refusal of relief. The court held that it had no jurisdiction to grant the prayer. Case-Laws Companies Law Mon, 15 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102195