https://www.taxtmi.com/caselaws?id=780418 ITAT held that during the IBC moratorium the Income Tax Department may determine tax liability but lacks authority to initiate recovery of dues; recovery actions during moratorium contravene sections 14/33(5) of IBC. The Tribunal set aside the CIT(A) order that dismissed the corporate debtor's appeal in limine, restored the matter to CIT(A) for fresh consideration in light of the Tribunal's analysis, and allowed the assessee's grounds for statistical purposes. en-us Wed, 24 Sep 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780418 ITAT held that during the IBC moratorium the Income Tax Department may determine tax liability but lacks authority to initiate recovery of dues; recovery actions during moratorium contravene sections 14/33(5) of IBC. The Tribunal set aside the CIT(A) order that dismissed the corporate debtor's appeal in limine, restored the matter to CIT(A) for fresh consideration in light of the Tribunal's analysis, and allowed the assessee's grounds for statistical purposes. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780418