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    <title>2023 (3) TMI 608 - ITAT SURAT</title>
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    <description>The National Company Law Tribunal (NCLT), Ahmedabad, approved the resolution plan of IDBI Bank Limited for the insolvency resolution of the corporate debtor on 20.12.2022. The Tribunal dismissed appeals by the Revenue and the Assessee as not maintainable due to the moratorium under Section 14 of the Insolvency and Bankruptcy Code. However, the Interim Resolution Professional and the Revenue were granted liberty to take necessary actions to restore the appeals if needed. The order was pronounced on 13/03/2023.</description>
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      <link>https://www.taxtmi.com/caselaws?id=435222</link>
      <description>The National Company Law Tribunal (NCLT), Ahmedabad, approved the resolution plan of IDBI Bank Limited for the insolvency resolution of the corporate debtor on 20.12.2022. The Tribunal dismissed appeals by the Revenue and the Assessee as not maintainable due to the moratorium under Section 14 of the Insolvency and Bankruptcy Code. However, the Interim Resolution Professional and the Revenue were granted liberty to take necessary actions to restore the appeals if needed. The order was pronounced on 13/03/2023.</description>
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