Case Details
- Case Name: CP (CAA) No.34/ALD/2025 IN CA (CAA) No.30/ALD/2025 (Second Motion)
- Authority: National Company Law Tribunal (NCLT), Allahabad Bench, Prayagraj
- Presiding Members: Shri Praveen Gupta, Hon'ble Member (Judicial) and Shri Ashish Verma, Hon'ble Member (Technical)
- Date of Hearing/Order: 22nd May, 2026
- Governing Law: Hearing conducted under Sections 230/232 of the Companies Act, 2013.
Parties Involved
- Petitioner Companies: Tintin Commerce Private Limited and Delhi NCR Consulting Private Limited. Represented by Sh. Shashi Kant Gupta, PCS.
- Respondent/Statutory Authorities:
- Income Tax Department, represented by Sh. Amit Mahajan, Sr. S.C.
- Regional Director / Northern Region / Official Liquidator, Allahabad, represented by Sh. Mohd. Akhtar, STA.
Order & Proceedings
- The reports from the Regional Director/Official Liquidator and the Income Tax Department regarding the proposed scheme of arrangement (merger) had already been filed with the tribunal prior to this hearing.
- The learned authorized representative for the petitioner companies stated that no counter or response to these reports was required to be filed.
- The bench heard the matter and reserved its order. This means the tribunal will issue its final decision on approving or rejecting the merger scheme at a later date.
Final Ruling & Enforcement
The final ruling on the composite scheme of arrangement between Tintin Commerce Private Limited and Delhi NCR Consulting Private Limited is currently reserved. The tribunal's decision is pending and will be announced in a subsequent order.