2019 (9) TMI 1206

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....ellant: Mr. Zoheb Hossain, Sr. Standing counsel for the Revenue. Respondent: Mr. Vishal Kalra And Mr. S. S. Tomar, Advs. ORDER CM APPL. 40542/2019 (application under Section 151 CPC for amendment of cause title) 1. By way of this application, the respondent seeks correction of cause title in the present appeal. It is pointed out that the name of the respondent is not "Genpact India" as....

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....er. Despite that the Assessing Officer passed a draft order under Section 143 (3) read with Section 144 C of the Act on 28.02.2014 in the name of the predecessor of the amalgamated company. The Supreme Court in a recent decision in Principal Commissioner of Income Tax v. Maruti Suzuki India Ltd. [2019] 107 taxmann.com 375 (SC) has inter alia held as follows; "33. In the present case, desp....