https://www.taxtmi.com/caselaws?id=312947 Admission of CIRP triggered the moratorium under section 14 of the Insolvency and Bankruptcy Code, which barred continuation of proceedings against the corporate debtor before courts, tribunals and authorities. On that basis, the pending income-tax appeals could not be effectively proceeded with during the resolution period and were treated as infructuous for the time being. The appeals were dismissed without adjudication on the merits, with liberty to seek re-institution after completion of the insolvency resolution process. en-us Fri, 10 Jun 2022 00:00:00 +0530 Fri, 15 Mar 2024 17:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312947 Admission of CIRP triggered the moratorium under section 14 of the Insolvency and Bankruptcy Code, which barred continuation of proceedings against the corporate debtor before courts, tribunals and authorities. On that basis, the pending income-tax appeals could not be effectively proceeded with during the resolution period and were treated as infructuous for the time being. The appeals were dismissed without adjudication on the merits, with liberty to seek re-institution after completion of the insolvency resolution process. Case-Laws Income Tax Fri, 10 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312947