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    <title>2024 (1) TMI 366 - DELHI HIGH COURT</title>
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    <description>The court dismissed the appeals for the assessment years 2010-2015 due to the respondent&#039;s involvement in the Corporate Insolvency Resolution Process (CIRP). The Income Tax Appellate Tribunal&#039;s reliance on previous orders and the lack of clarity on notice recipients contributed to this decision. The court allowed the appellant/revenue to seek revival of the appeals once there is clarity on the insolvency proceedings related to the Amrapali Group. Pending applications for condonation of delay in re-filing the appeals were also closed.</description>
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