https://www.taxtmi.com/caselaws?id=764739 Where a corporate insolvency resolution plan was approved without any provision for statutory dues and the revenue had not lodged its claim before the resolution professional, the clean slate principle was applied to pre-resolution assessment proceedings. Continuing the appeal was treated as serving no useful purpose because no recovery could follow even if the revenue succeeded. The appeal was therefore considered not maintainable in practical effect and was dismissed. en-us Fri, 30 Aug 2024 00:00:00 +0530 Thu, 16 Jan 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764739 Where a corporate insolvency resolution plan was approved without any provision for statutory dues and the revenue had not lodged its claim before the resolution professional, the clean slate principle was applied to pre-resolution assessment proceedings. Continuing the appeal was treated as serving no useful purpose because no recovery could follow even if the revenue succeeded. The appeal was therefore considered not maintainable in practical effect and was dismissed. Case-Laws Income Tax Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764739