https://www.taxtmi.com/caselaws?id=425135 The Tribunal dismissed the cross appeals challenging Income Tax Act orders due to the ongoing moratorium period and insolvency proceedings, emphasizing the Code's provisions' overriding effect and the necessity of proper party representation. The Director of the company became functus officio post CIRP initiation, and the Interim Resolution Professional was not impleaded, rendering the appeals not maintainable. Parties were granted the option to seek order recall upon moratorium completion by involving relevant parties like the Managing Director or Official Liquidator. en-us Thu, 14 Jul 2022 00:00:00 +0530 Sat, 16 Jul 2022 09:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425135 The Tribunal dismissed the cross appeals challenging Income Tax Act orders due to the ongoing moratorium period and insolvency proceedings, emphasizing the Code's provisions' overriding effect and the necessity of proper party representation. The Director of the company became functus officio post CIRP initiation, and the Interim Resolution Professional was not impleaded, rendering the appeals not maintainable. Parties were granted the option to seek order recall upon moratorium completion by involving relevant parties like the Managing Director or Official Liquidator. Case-Laws Income Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425135