https://www.taxtmi.com/article/detailed?id=10225 Income-tax notices under Section 148 cannot be issued against a corporate debtor in respect of claims once a resolution plan under the IBC has been approved and made effective; tax liabilities qualifying as operational creditor claims must be addressed through the insolvency process and not by post plan notice issuance. The court found that the tax authority failed to justify why the claim was not raised before the resolution professional or adjudicating authority and held the post plan notice to be without jurisdiction, quashing the notice and recognising Article 226 maintainability where proceedings are wholly without jurisdiction. en-us Tue, 01 Feb 2022 08:33:31 +0530 Tue, 01 Feb 2022 08:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10225 Income-tax notices under Section 148 cannot be issued against a corporate debtor in respect of claims once a resolution plan under the IBC has been approved and made effective; tax liabilities qualifying as operational creditor claims must be addressed through the insolvency process and not by post plan notice issuance. The court found that the tax authority failed to justify why the claim was not raised before the resolution professional or adjudicating authority and held the post plan notice to be without jurisdiction, quashing the notice and recognising Article 226 maintainability where proceedings are wholly without jurisdiction. Articles Income Tax Tue, 01 Feb 2022 08:33:31 +0530 https://www.taxtmi.com/article/detailed?id=10225