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        Case ID :
        Income Tax

        ITAT held that assessment order dated 27/09/2021 against...

        Assessment Order Against Dissolved Company Invalid After Resolution Plan Extinguishes Tax Dues Under IBC Section 31

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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.
                                ITAT held that assessment order dated 27/09/2021 against dissolved company lacks legal enforceability. During insolvency proceedings, tax department's claim of Rs. 10.14 Cr for TDS violations was rejected, with subsequent NCLAT dismissal. Approved resolution plan explicitly extinguished all revenue department dues prior to NCLT approval date. Following established jurisprudence, tribunal determined assessment order lost legal sanctity post-dissolution. Department's grounds challenging CIT(A) order deemed non-sustainable. Appeal dismissed as resolution plan's approval effectively extinguished pre-existing tax liabilities.
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