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of <h1>Calcutta HC Dismisses Appeal Amid NCLT Moratorium Under Insolvency and Bankruptcy Code; Legal Questions Unresolved.</h1> <h3>Principal Commissioner of Income Tax-4, Kolkata Versus M/s. Tantia Construction Ltd.</h3> The HC of Calcutta dismissed the appeal due to the moratorium under Section 14 of the Insolvency and Bankruptcy Code declared by the NCLT for the assessee ... Validity of assessment post insolvency - Application filed by the Financial Creditor u/s 7 of the Insolvency And Bankruptcy Code, 2016 (IBC) before the National Company Law Tribunal, Kolkata was admitted for initiating the Corporate Resolution Process in respect of the assessee company. The NCLT by an order dated March 13, 2019 declared moratorium for the purposes referred to in Section 14 of the IBC. Since the moratorium has already been declared the instant appeal becomes infructuous and the same stands accordingly dismissed without, however, any order as to costs. The substantial questions of law raised in the instant appeal in respect of these appeals are left open. The High Court of Calcutta dismissed the appeal as the moratorium under Section 14 of the Insolvency and Bankruptcy Code had already been declared by the National Company Law Tribunal for the assessee company. The appeal was dismissed without any order as to costs, but the substantial questions of law raised in the appeal were left open.
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