Aditya Birla Nuvo Ltd. (Formerly Known As Indian Rayon And Industries Ltd.) v. The Assistant Commissioner Of Income Tax Central Circle 5

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CHAMBER SUMMONS NO. 523 OF 2018 IN INCOME TAX APPEAL NO. 239 OF 2009 Aditya Birla Nuvo Limited (Formerly known as Indian Rayon Industries Ltd.) ....Applicant/Appellant

IN THE MATTER OF :

Aditya Birla Nuvo Limited (Formerly known as Indian Rayon Industries Ltd.) ......Appellant V/s.

Addl. Commisioner of Income-Tax, Range 3(2) ....Respondent ALONGWITH CHAMBER SUMMONS NO. 525 OF 2018 IN INCOME TAX APPEAL NO. 1083 OF 2008 Aditya Birla Nuvo Limited (Formerly known as Indian Rayon Industries Ltd.) ....Applicant/Appellant

IN THE MATTER OF :

Aditya Birla Nuvo Limited (Formerly known as Indian

* 2/3 * Rayon Industries Ltd.) ....Appellant V/s.

The Assistant Commissioner of Income-Tax, Central Circle-5 .....Respondent * * * * * Mr. Arjun Gupta i/by. Dave Girish & Co., Advocate for the applicant-original appellant.

Mr. Suresh Kumar, Advocate for the respondent. CORAM :- CORAM :- M.S. SANKLECHA, & M.S. SANKLECHA, & SANDEEP K. SHINDE, JJ.

SANDEEP K. SHINDE, JJ.

DATE :- DATE :- 21ST JUNE, 2018.

21ST JUNE, 2018.

P.C. :- P.C. :- 1.

These two Chamber Summons have been taken out to bring on record the change in the name of the appellant-Company from 'Aditya Birla Nuvo Limited' to 'Grasim Industries Limited'. This change in name was on account of amalgamation of the two companies by order dated 1st June, 2017. The Assessment Year in Chamber Summons No. 523 of 2018 is 1994-95 and in Chamber Summons No. 525 of 2018 it is Assessment Year 199394. 2.

In the above view, the Chamber Summonses

* 3/3 * are allowed in terms of prayer clause (a). Amendment to be carried out within a period of 3 weeks from today. Copy of the amended appeal memo to be served immediately thereafter upon the respondent.

( (SANDEEP K. SHINDE, J) SANDEEP K. SHINDE, J) (M.S. SANKLECHA, J) (M.S. SANKLECHA, J)