https://www.taxtmi.com/caselaws?id=296156 The Tribunal dismissed all appeals filed by both the revenue and the assessee due to non-compliance with NCLT permissions, the applicability of Section 14 of the Insolvency and Bankruptcy Code, and adherence to monetary limits set by Circular No. 17/2019. The appeals by the revenue against the corporate debtor were considered suits falling within the ambit of Section 14, thus not allowed during the moratorium period. The Tribunal emphasized the binding nature of resolution plans under the IBC, leading to the dismissal of the revenue's appeals. en-us Tue, 22 Oct 2019 00:00:00 +0530 Wed, 07 Jul 2021 09:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296156 The Tribunal dismissed all appeals filed by both the revenue and the assessee due to non-compliance with NCLT permissions, the applicability of Section 14 of the Insolvency and Bankruptcy Code, and adherence to monetary limits set by Circular No. 17/2019. The appeals by the revenue against the corporate debtor were considered suits falling within the ambit of Section 14, thus not allowed during the moratorium period. The Tribunal emphasized the binding nature of resolution plans under the IBC, leading to the dismissal of the revenue's appeals. Case-Laws Income Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296156