https://www.taxtmi.com/caselaws?id=435277 The appeal filed by the assessee was dismissed by the Tribunal due to the commencement of liquidation proceedings under the Insolvency and Bankruptcy Code (IBC), which was found to have an overriding effect over the Income-tax Act. The Tribunal granted liberty to recall the order if necessary, with the issue of limitation in filing fresh appeals to be governed by a relevant Supreme Court judgment. en-us Tue, 28 Feb 2023 00:00:00 +0530 Wed, 15 Mar 2023 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435277 The appeal filed by the assessee was dismissed by the Tribunal due to the commencement of liquidation proceedings under the Insolvency and Bankruptcy Code (IBC), which was found to have an overriding effect over the Income-tax Act. The Tribunal granted liberty to recall the order if necessary, with the issue of limitation in filing fresh appeals to be governed by a relevant Supreme Court judgment. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435277