Case Details
Case Name: The Chief Commissioner of Income Tax (TDS) Bengaluru vs Kanekal Chandrasekhar, Liquidator of Southern Batteries Pvt. Ltd.
Court/Authority: National Company Law Appellate Tribunal at Chennai
Case Number: Company Appeal (AT) (CH) (Ins) No.64/2025
IA Number: IA No.233/2025
Date of Order: June 1, 2026
Parties Involved
Appellant: The Chief Commissioner of Income Tax (TDS) Bengaluru
Respondent: Kanekal Chandrasekhar, Liquidator of Southern Batteries Pvt. Ltd.
Legal Representatives: For Appellant - Mr. P. Raj Kumar Jhabakh, Advocate; For Respondent - Ms. Sanjana Muraleedharan, Ms. Dharshini S, and Mr. Pranaam C, Advocates
Final Ruling & Enforcement
The National Company Law Appellate Tribunal at Chennai has listed this appeal for admission hearing on June 4, 2026 under the caption 'For Admission (After Notice)'. The appeal challenges an order from the National Company Law Tribunal regarding the liquidation proceedings of Southern Batteries Pvt. Ltd. The matter involves the Chief Commissioner of Income Tax (TDS) Bengaluru appealing against the liquidator of the company.
Note: This is a scheduling order only. The substantive issues, allegations, findings, penalties, and corrective actions will be addressed in subsequent proceedings after the admission hearing.