https://www.taxtmi.com/caselaws?id=456323 The ITAT Kolkata dismissed all appeals as infructuous following a moratorium declared under Section 14 of the Insolvency and Bankruptcy Code, 2016. The NCLT Guwahati Bench ruled that Income Tax Department claims against the assessee company made prior to 20th September, 2018 were not maintainable in law. The tribunal granted liberty to parties to file Miscellaneous Applications for recalling issues related to claims allowed or admitted by the NCLT within statutory time limits. en-us Mon, 12 Dec 2022 00:00:00 +0530 Tue, 16 Jul 2024 21:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456323 The ITAT Kolkata dismissed all appeals as infructuous following a moratorium declared under Section 14 of the Insolvency and Bankruptcy Code, 2016. The NCLT Guwahati Bench ruled that Income Tax Department claims against the assessee company made prior to 20th September, 2018 were not maintainable in law. The tribunal granted liberty to parties to file Miscellaneous Applications for recalling issues related to claims allowed or admitted by the NCLT within statutory time limits. Case-Laws Income Tax Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456323