https://www.taxtmi.com/caselaws?id=305085 The appeal against the order of the Ld. Commissioner of Income-tax (Appeals)-2, Ahmedabad, was dismissed by the Tribunal. The dismissal was based on the impact of the Insolvency and Bankruptcy Code, 2016, which initiated Corporate Insolvency Resolution Process (CIRP) against the assessee-company. The Tribunal held that the moratorium under Section 14 of the Code halted all proceedings, including income tax matters. The decision to dismiss the appeal was in accordance with a previous ruling by a Co-ordinate Bench, allowing parties to revive the appeal post-moratorium period or with approval from the adjudicating authority. en-us Thu, 28 Jul 2022 00:00:00 +0530 Tue, 15 Nov 2022 17:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305085 The appeal against the order of the Ld. Commissioner of Income-tax (Appeals)-2, Ahmedabad, was dismissed by the Tribunal. The dismissal was based on the impact of the Insolvency and Bankruptcy Code, 2016, which initiated Corporate Insolvency Resolution Process (CIRP) against the assessee-company. The Tribunal held that the moratorium under Section 14 of the Code halted all proceedings, including income tax matters. The decision to dismiss the appeal was in accordance with a previous ruling by a Co-ordinate Bench, allowing parties to revive the appeal post-moratorium period or with approval from the adjudicating authority. Case-Laws Income Tax Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305085