https://www.taxtmi.com/caselaws?id=755830 The appeals against the CIT(A), National Faceless Appeal Center, Delhi, were allowed after being dismissed due to a moratorium during insolvency resolution proceedings. The NCLT, Mumbai Bench's order was pivotal, focusing on the survival of demands post-order and the interpretation of liabilities. Section 156A was applied for modifying demand orders, and the assessing officer was directed to comply accordingly. The technical grounds of appeal were upheld, rendering separate consideration of the merits unnecessary. The order was pronounced in Chennai on July 10, 2024, emphasizing adherence to the NCLT order and statutory provisions. en-us Wed, 10 Jul 2024 00:00:00 +0530 Sat, 20 Jul 2024 08:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755830 The appeals against the CIT(A), National Faceless Appeal Center, Delhi, were allowed after being dismissed due to a moratorium during insolvency resolution proceedings. The NCLT, Mumbai Bench's order was pivotal, focusing on the survival of demands post-order and the interpretation of liabilities. Section 156A was applied for modifying demand orders, and the assessing officer was directed to comply accordingly. The technical grounds of appeal were upheld, rendering separate consideration of the merits unnecessary. The order was pronounced in Chennai on July 10, 2024, emphasizing adherence to the NCLT order and statutory provisions. Case-Laws Income Tax Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755830