https://www.taxtmi.com/caselaws?id=444046 The appeals filed by the Revenue against the CIT(A)'s decision to delete additions post NCLT order for the assessment years 2012-13 & 2013-14 were dismissed. The NCLT's order extinguishing dues and the Settlement Commission's finality on assessments prevented the AO from reopening the matter. The CIT(A)'s decision to delete the additions was upheld, leading to the dismissal of all three appeals filed by the Revenue. en-us Wed, 04 Oct 2023 00:00:00 +0530 Sat, 07 Oct 2023 08:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444046 The appeals filed by the Revenue against the CIT(A)'s decision to delete additions post NCLT order for the assessment years 2012-13 & 2013-14 were dismissed. The NCLT's order extinguishing dues and the Settlement Commission's finality on assessments prevented the AO from reopening the matter. The CIT(A)'s decision to delete the additions was upheld, leading to the dismissal of all three appeals filed by the Revenue. Case-Laws Income Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444046