IN THE NATIONAL COMPANY LAW TRIBUNAL

NEW DELHI BENCH

COURT-IV

COMPANY PETITION (CAA) NO. 9 (ND)/2025

COMPANY APPLICATION (CAA) NO. 16 (ND)/2023

IN THE MATTER OF:

Section 230-232 of the Companies Act, 2013 read along with Companies

(Compromises, Arrangements and Amalgamations) Rules, 2016

IN THE MATTER OF:

HANS SECURITIES BROKING PRIVATE LIMITED

…PETITIONER COMPANY NO. 1/TRANSFEROR COMPANY NO. 1

AND

JALDHARA MERCHANT EXPORTERS PRIVATE LIMITED

…PETITIONER COMPANY NO. 2/TRANSFEROR COMPANY NO. 2

WITH

SAROJINI FINANCE AND INVESTMENTS PRIVATE LIMITED

…PETITIONER COMPANY NO. 3/TRANSFEREE COMPANY

Order Delivered on: 16.12.2025

CORAM:

SHRI MANNI SANKARIAH SHANMUGA SUNDARAM,

HON’BLE MEMBER (JUDICIAL)

SHRI ATUL CHATURVEDI,

HON’BLE MEMBER (TECHNICAL)

PRESENT:

For the Applicant : Mr. Nikhil Kr. Verma, Mr. Ujjawal Rastogi,

Advs.

For the Income Tax : Mr. Ruchir Bhatia SSC & Mr. Pratyaksh Gupta

and Mr. Punit Singhal JSC’s with Adv. Abhijeet

Anand

ORDER

PER: ATUL CHATURVEDI, MEMBER (TECHNICAL)

1. This is a second motion petition jointly filed by the petitioner companies herein namely M/s Hans Securities Broking Private Limited (hereinafter referred as Transferor Company No. 1/Petitioner Company No. 1), M/s Jaldhara Merchant Exp