2022 (8) TMI 142

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..... ns of the Hon ble Supreme Court in the Case of Maruti Suzuki India Limited [ 2019 (7) TMI 1449 - SUPREME COURT ] M/s. Spice Enfotainment LTD. [ 2017 (12) TMI 754 - SC ORDER ] and Dharmnath Shares and Services PVT. LTD. [ 2018 (12) TMI 606 - SC ORDER ] and the various High Courts judgments, we are inclined to pass an interim order to the effect that the proceeding initiated under Section 148 .....

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..... e submission of learned counsel for the petitioner that the respondent could not have initiated proceedings under Section 148A of the Income Tax Act, 1961 (hereinafter referred to as the Act of 1961) against the company which stood amalgamated into another company by virtue of orders passed by the High Court under the Companies Act much prior to initiation of proceedings, relying upon the several .....

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