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of <h1>Reassessment proceedings against company post-insolvency resolution cannot continue as clean slate principle applies under IBC 2016</h1> <h3>ASSISTANT COMMISSIONER OF INCOME TAX -14 (1) (2) & ANR. Versus UTTAM GALVA METALLICS LTD. & ANR.</h3> ASSISTANT COMMISSIONER OF INCOME TAX -14 (1) (2) & ANR. Versus UTTAM GALVA METALLICS LTD. & ANR. - TMI The Supreme Court, per Hon'ble Justices Manoj Misra and Ujjal Bhuyan, after hearing counsel, 'condoned delay' but declined to interfere with the impugned High Court judgment and order. Consequently, the Special Leave Petition was dismissed, and all pending applications were disposed of.
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