https://www.taxtmi.com/caselaws?id=435941 The High Court of Calcutta dismissed the revenue's appeal under Section 260A of the Income Tax Act, 1961 for the assessment year 2012-13. The court found the appeal infructuous due to the approval of the resolution plan following insolvency proceedings, similar to previous cases involving the same assessee. The judgment highlights the importance of aligning legal processes, emphasizing the impact of insolvency proceedings on tax appeals and the need for effective dispute resolution. en-us Fri, 17 Feb 2023 00:00:00 +0530 Fri, 31 Mar 2023 08:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435941 The High Court of Calcutta dismissed the revenue's appeal under Section 260A of the Income Tax Act, 1961 for the assessment year 2012-13. The court found the appeal infructuous due to the approval of the resolution plan following insolvency proceedings, similar to previous cases involving the same assessee. The judgment highlights the importance of aligning legal processes, emphasizing the impact of insolvency proceedings on tax appeals and the need for effective dispute resolution. Case-Laws Income Tax Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435941