2021 (6) TMI 183

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..... tity. For this reason, the respondent/revenue has taken a stand before us that it would drop the proceedings against Elegent Real Tech Private Limited, with liberty to initiate/continue the proceedings against the petitioner, as per law. The statement of Mr. Rai, made in that behalf, is taken on record. The writ petition is, accordingly, closed. - W.P.(C) 5360/2021 And CM APPL. 16571/2021 - .....

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..... 5. The relief claimed in the writ petition is pivoted on the fact that Elegent Real Tech Private Limited, amongst other entities, stood merged with the petitioner, and that the amalgamation scheme filed in that behalf has received the seal of approval by this Court vide judgment dated 06.04.2016, passed in CO. PET No. 611 of 2015. 6. The petitioner claims that since Elegent Real Tech Private .....

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