2026 (9) TMI 937

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....the Petitioner : Mr. Venkatram Reddy Mantur Counsel for the Respondent : Mr. K. Sudhakar Reddy, Learned Senior Standing Counsel for the Income Tax Department ORDER PER THE HON'BLE SRI JUSTICE P.SAM KOSHY: Heard Mr. Chidambaram S.P., learned counsel representing Mr. Venkatram Reddy Mantur, learned counsel for the petitioner, and Mr. K. Sudhakar Reddy, learned Senior Standing Counsel for....

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.... been issued against Dr. Reddy's Holdings Limited, which, in fact, ceased to exist pursuant to the merger proceedings and the order of the NCLT dated 05.04.2022. 5. Learned counsel for the petitioner submits that, right from the time when the initial proceedings were initiated and the notices were issued by the respondent authorities in the name of Dr. Reddy's Holdings Limited, the petitioner h....

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....n scrutiny of the documents, it would appear that the replies to each of the notices were, in fact, signed by the officers of the petitioner and not by the officers of the non-existing entity, i.e., Dr. Reddy's Holdings Limited. 7. There does not appear to be any dispute insofar as the proceedings before the NCLT are concerned, wherein the order dated 05.04.2022 was passed accepting the merger ....