Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More
JSW Steel Coated Products Limited vs. National Faceless Assessment Centre (Assessment unit) & Ors.
[Writ Petition No. 4296 of 2024 dated : 4th March, 2026 (Bombay High Court) ] Assessment Year 2022-23
Notice and assessment order passed, in the name of a non-existent entity - scheme of amalgamation – Department intimated.
The Petitioner (‘JSW Steel Coated Products Limited’) is a company incorporated under the Companies Act, 1956, engaged in the manufacturing of steel, including special steel products. Vide Order dated 19.05.2023, the National Company Law Tribunal (NCLT) approved the scheme of amalgamation of JSW Vallabh Tinplate Private Limited (“erstwhile/transferor company’) with the Petitioner, whereby the former company got amalgamated into the Petitioner. Pursuant to the NCLT Order, Form No. INC-28, being notice of the order of the Tribunal, was filed with the Registrar of Companies ('RoC') on 26.06.2023.
Pursuant to the amalgamation, the Petitioner, vide its letter dated 29.06.2023, duly communicated to the Authorities the amalgamation of the erstwhile/transferor company, namely ‘JSW Vallabh Tinplate Private Limited’ (hereinafter referred to as“JSW Vallabh Tinplate”)
