https://www.taxtmi.com/caselaws?id=463373 Once corporate insolvency resolution process was admitted, an appeal in the name of the company had to be prosecuted by the Insolvency Resolution Professional. The memorandum remained verified by an erstwhile director and was not substituted by the IRP, so it did not comply with section 140(c) of the Income-tax Act, 1961. The appeal was therefore not maintainable and was dismissed. en-us Thu, 20 Jul 2023 00:00:00 +0530 Sat, 13 Sep 2025 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463373 Once corporate insolvency resolution process was admitted, an appeal in the name of the company had to be prosecuted by the Insolvency Resolution Professional. The memorandum remained verified by an erstwhile director and was not substituted by the IRP, so it did not comply with section 140(c) of the Income-tax Act, 1961. The appeal was therefore not maintainable and was dismissed. Case-Laws Income Tax Thu, 20 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463373