https://www.taxtmi.com/caselaws?id=434189 The court dismissed the appeals due to a moratorium declared by the National Company Law Tribunal, affecting income tax proceedings against the corporate debtor. The judgment addressed jurisdiction issues, validity of assessment orders, and disputed additions for different assessment years. The dismissal underscored the Insolvency and Bankruptcy Code's overriding effect on proceedings, highlighting the necessity for remedial actions post-moratorium. en-us Thu, 16 Feb 2023 00:00:00 +0530 Sat, 18 Feb 2023 06:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434189 The court dismissed the appeals due to a moratorium declared by the National Company Law Tribunal, affecting income tax proceedings against the corporate debtor. The judgment addressed jurisdiction issues, validity of assessment orders, and disputed additions for different assessment years. The dismissal underscored the Insolvency and Bankruptcy Code's overriding effect on proceedings, highlighting the necessity for remedial actions post-moratorium. Case-Laws Income Tax Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434189