https://www.taxtmi.com/caselaws?id=303979 The Tribunal dismissed the appeals filed by the assessee during the moratorium period imposed by the National Company Law Tribunal (NCLT) under the Insolvency & Bankruptcy Code, 2016. The moratorium halted all proceedings against the corporate debtor, including income tax cases. The Tribunal recognized the authority of NCLT in insolvency matters and emphasized the importance of adhering to the IBC provisions. The appeals were treated as dismissed, with the option to revive them after the moratorium period or as approved by the adjudicating authority, highlighting the overriding effect of IBC on legal acts like the Income Tax Act. en-us Wed, 08 Jun 2022 00:00:00 +0530 Tue, 30 Aug 2022 08:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303979 The Tribunal dismissed the appeals filed by the assessee during the moratorium period imposed by the National Company Law Tribunal (NCLT) under the Insolvency & Bankruptcy Code, 2016. The moratorium halted all proceedings against the corporate debtor, including income tax cases. The Tribunal recognized the authority of NCLT in insolvency matters and emphasized the importance of adhering to the IBC provisions. The appeals were treated as dismissed, with the option to revive them after the moratorium period or as approved by the adjudicating authority, highlighting the overriding effect of IBC on legal acts like the Income Tax Act. Case-Laws Income Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303979