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        Income Tax

        The ITAT Chandigarh addressed the validity of income tax...

        Income tax proceedings against dissolved/insolvent companies cannot be continued. Liabilities for periods pre-resolution plan approval extinguished.

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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.
                                The ITAT Chandigarh addressed the validity of income tax proceedings against a dissolved/insolvent company. The tribunal held that under Section 31 of the Insolvency and Bankruptcy Code, 2016, liabilities for periods pre-resolution plan approval can only be paid as per the plan terms. Section 238 of the Code mandates its provisions prevail over inconsistent laws like the Income Tax Act, ensuring the resolution plan's integrity. In Garden Silk Mills P. Ltd. case, the IBC's supremacy over the Income Tax Act was affirmed, with Section 14 of the IBC halting proceedings if an Interim Resolution Professional isn't involved.
                                Note: It is a system-generated summary and is for quick reference only.
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