https://www.taxtmi.com/caselaws?id=312932 The HC condoned a 474-day delay in filing an appeal under Section 260A of the Income Tax Act, 1961, despite an NCLT order and Section 14 of the Insolvency & Bankruptcy Code, 2016, which imposed a moratorium. The appeal was dismissed due to the NCLT order's impact, leaving substantial legal questions open for future consideration. The stay application was also dismissed, reflecting the statutory limitations on the revenue's ability to pursue the case. en-us Wed, 08 Jun 2022 00:00:00 +0530 Fri, 15 Mar 2024 06:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312932 The HC condoned a 474-day delay in filing an appeal under Section 260A of the Income Tax Act, 1961, despite an NCLT order and Section 14 of the Insolvency & Bankruptcy Code, 2016, which imposed a moratorium. The appeal was dismissed due to the NCLT order's impact, leaving substantial legal questions open for future consideration. The stay application was also dismissed, reflecting the statutory limitations on the revenue's ability to pursue the case. Case-Laws Income Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312932