https://www.taxtmi.com/caselaws?id=464927 The High Court noted that the assessee company had entered liquidation under the Insolvency and Bankruptcy Code, with the Official Liquidator appointed and no representation appearing during the moratorium period. It accepted that the Tribunal had properly relied on the liquidation status and surrounding circumstances in dismissing the Revenue's Section 260A appeal and cross-objection, while leaving liberty to seek recall within limitation if required. On those facts, the Court found that no substantial question of law arose and the Revenue's appeal was not entertained. en-us Wed, 01 May 2024 00:00:00 +0530 Sat, 22 Nov 2025 19:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464927 The High Court noted that the assessee company had entered liquidation under the Insolvency and Bankruptcy Code, with the Official Liquidator appointed and no representation appearing during the moratorium period. It accepted that the Tribunal had properly relied on the liquidation status and surrounding circumstances in dismissing the Revenue's Section 260A appeal and cross-objection, while leaving liberty to seek recall within limitation if required. On those facts, the Court found that no substantial question of law arose and the Revenue's appeal was not entertained. Case-Laws Income Tax Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464927