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        Case ID :
        Income Tax

        Validity of Assessment Order u/s 143(3) once the Resolution Plan...

        Tax Orders Void Post-IBC Plan Approval; Resolution Plan Trumps Tax Claims for Covered Periods.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Validity of Assessment Order u/s 143(3) once the Resolution Plan is approved under the Code - CIRP proceedings under IBC - The resolution plan approved by the NCLT is binding on all stakeholders, including the central government and any state or local authority. This includes the extinguishment of all claims not part of the resolution plan. The High court found that the tax notices issued for the periods covered by the resolution plan were invalid as they contravened the provisions of the IBC. The resolution plan clearly stated that no proceedings or claims could be initiated for periods prior to its effective date.
                                Note: It is a system-generated summary and is for quick reference only.
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