Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
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Insolvency and BankruptcyNovember 15, 2022Case LawsAT
Seeking replacement of IRP - When the ingredients of Section 22 (3) (b) of the Code explicitly spells out for the Appointment of the proposed Resolution Professional, then, this Tribunal is of the considered opinion that the ‘invocation of Rule 11 of the National Company Law Appellate Tribunal Rules, 2016 cannot be pressed into service, in the teeth of the I&B Code, 2016, showering Powers only on the Committee of Creditors, to replace the Interim Resolution Professional. - AT
Seeking replacement of IRP - When the ingredients of Section 22 (3) (b) of the Code explicitly spells out for the Appointment of the proposed Resolution Professional, then, this Tribunal is of the considered opinion that the ‘invocation of Rule 11 of the National Company Law Appellate Tribunal Rules, 2016 cannot be pressed into service, in the teeth of the I&B Code, 2016, showering Powers only on the Committee of Creditors, to replace the Interim Resolution Professional. - AT
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