https://www.taxtmi.com/caselaws?id=466084 Where a company is under insolvency resolution, control shifts from the erstwhile management to the resolution professional, and appeal papers must be properly updated and verified by the person authorised to prosecute them. If Form No. 36A is not amended by the resolution professional, and the required verification and authorisation are absent, the appeals cannot be treated as validly instituted in that form. The appeals were therefore held not maintainable and dismissed. en-us Mon, 06 Jun 2022 00:00:00 +0530 Thu, 22 Jan 2026 11:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466084 Where a company is under insolvency resolution, control shifts from the erstwhile management to the resolution professional, and appeal papers must be properly updated and verified by the person authorised to prosecute them. If Form No. 36A is not amended by the resolution professional, and the required verification and authorisation are absent, the appeals cannot be treated as validly instituted in that form. The appeals were therefore held not maintainable and dismissed. Case-Laws Income Tax Mon, 06 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466084