https://www.taxtmi.com/caselaws?id=233962 The court held that the revenue's appeal to intervene in Company Petition no.11/2012 and Company Petition no.12/2012 was not maintainable. It rejected the revenue's arguments regarding tax liability and refund due to merger, emphasizing the lack of authority for the Central Government and IT Authority to intervene in schemes under Section 391 of the Companies Act. The court upheld the Single Judge's decision, dismissing the appeals and company applications. en-us Thu, 14 Feb 2013 00:00:00 +0530 Thu, 23 May 2013 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233962 The court held that the revenue's appeal to intervene in Company Petition no.11/2012 and Company Petition no.12/2012 was not maintainable. It rejected the revenue's arguments regarding tax liability and refund due to merger, emphasizing the lack of authority for the Central Government and IT Authority to intervene in schemes under Section 391 of the Companies Act. The court upheld the Single Judge's decision, dismissing the appeals and company applications. Case-Laws Companies Law Thu, 14 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233962