Case Details

  • Case Name: In the matter of All About Health India Private Limited
  • Court/Authority: National Company Law Tribunal, New Delhi Bench (Court - II)
  • Case Number: CP CA (CAA)-30/ND/2025
  • Order Date: May 19, 2026
  • Matter: Application under Sections 230-232 of Companies Act, 2013 (relating to compromise, arrangements, and amalgamations)

Parties Involved

  • Applicant: All About Health India Private Limited
  • Legal Representation for Applicant: Advocate Rajeev Kumar
  • Respondents: Not specified in the order
  • Tribunal Members: Hon'ble Member (J) Ashok Kumar Bhardwaj and Hon'ble Member (T) Atul Chaturvedi

Issues / Proceedings

  • The final report stated to have been filed on May 18, 2026, was not reflected on the Document Management System (DMS)
  • The Income Tax Department had not filed any report regarding the application
  • The hearing was conducted through hybrid mode (VC and Physical)

Findings & Observations

  • The Tribunal noted the absence of the final report on the DMS despite claims of filing
  • The Tribunal observed that no report had been filed by the Income Tax Department

Directions

  • The office of the Regional Director was directed to ensure the final report is uploaded on the DMS forthwith
  • The matter was listed for next hearing on July 7, 2026, with high priority on the board

Undertakings Filed

  • The Applicants filed an undertaking regarding income tax dues, stating that "all the liabilities to be met by the Transferee Company"

Final Ruling

  • The hearing was adjourned to July 7, 2026 for further proceedings
  • The order was signed by both Tribunal Members: Atul Chaturvedi (Member-T) and Ashok Kumar Bhardwaj (Member-J)