https://www.taxtmi.com/highlights?id=67195 Maintainability of revenue appeal against the order of CIT(A) granting relief to assessee - When NCLT has declared moratorium u/s 14 of IBC Code in the case of assessee, then there is a complete bar to initiate and continue proceedings against the assessee before any authority. Therefore, in view of the moratorium granted by NCLT, no proceedings against the assessee can continue. In view of the aforesaid facts, the appeal of Revenue deserves to be dismissed. - AT en-us Mon, 19 Dec 2022 10:06:09 +0530 Mon, 19 Dec 2022 10:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67195 Maintainability of revenue appeal against the order of CIT(A) granting relief to assessee - When NCLT has declared moratorium u/s 14 of IBC Code in the case of assessee, then there is a complete bar to initiate and continue proceedings against the assessee before any authority. Therefore, in view of the moratorium granted by NCLT, no proceedings against the assessee can continue. In view of the aforesaid facts, the appeal of Revenue deserves to be dismissed. - AT Highlights Income Tax Mon, 19 Dec 2022 10:06:09 +0530 https://www.taxtmi.com/highlights?id=67195