Bhushan Steel Ltd. v. Commissioner of Income-tax, Delhi
[Citation -2021-LL-0419-6]

Citation 2021-LL-0419-6
Appellant Name Bhushan Steel Ltd.
Respondent Name Commissioner of Income-tax, Delhi
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 19/04/2021
Judgment View Judgment
Keyword Tags national company law tribunal


ITEM NO.22 Court 15 (Video Conferencing) SECTION XIV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 8294-8298/2018 M/S. BHUSHAN STEEL LTD. Appellant(s) VERSUS COMMISSIONER OF INCOME TAX DELHI Respondent(s) (Only A. I Nos. 156370 & 156398 of 2019 in CA Nos. 8294-8298 & 8302-8304/2018 before Hon'ble Judge in Chamber IA No. 156370/2019 - AMENDMENT IN CAUSE TITLE) WITH C.A. No. 8302-8303/2018 (XIV-A) (FOR FOR AMENDMENT IN CAUSE TITLE ON IA 156398/2019 IA No. 156398/2019 - AMENDMENT IN CAUSE TITLE) Date : 19-04-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIRUDDHA BOSE [IN CHAMBER] For Appellant(s) Ms. Kavita Jha, AOR Mr. Anant Mann, Adv. Ms. Devik Jain, Adv. For Respondent(s) Ms. Sunita Rani Singh, Adv. Mrs. Anil Katiyar, AOR UPON hearing counsel Court made following ORDER These are applications (I.A. No. 156370 and I.A. No. 156398 of 2019) seeking amendment of cause title of two civil appeals. original appellant M/s. Bhushan Steel Limited underwent insolvency proceeding and subsequently by virtue of Signature Not Verified order Digitally signed by ASHA SUNDRIYAL Date: 2021.04.20 of National Company Law Tribunal, TATA Steel BSL 16:57:15 IST Reason: Limited has taken over said entity. As consequence, certificate of incorporation pursuant to : 2 : name of change has been issued by Registrar of Companies, Delhi. copy of same has been annexed to IA No. 156370/2019. same certificate applies in IA No. 156378/2019 as well. In this context, TATA Steel BSL Limited is required to be brought on record as appellant in place and instead of Bhushan Steel Limited. That is what is asked for in these two applications, and I allow such plea of applicant. Necessary amendment to cause title of above mentioned appeals shall be carried out and Registry may also make alteration of records wherever is required. two applications stand disposed of in above terms. (SONIA BHASIN) (ANITA RANI AHUJA) COURT MASTER (SH) ASSISTANT REGISTRAR Bhushan Steel Ltd. v. Commissioner of Income-tax, Delhi
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