2019 (9) TMI 1379

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....el for the Revenue For The Appellant. Mr. Vishal Kalra and Mr. S. S. Tomar, Advs. For The Respondent. ORDER CM APPL. 40544/2019 (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 it is mentioned bu....

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....he 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, despite the fact that ....