https://www.taxtmi.com/caselaws?id=788823 Pre-CIRP income tax and TDS demands do not survive once a Resolution Plan is approved under the Insolvency and Bankruptcy Code if those claims are not included in the approved plan. The Bombay HC treated the position as settled that omitted claims stand extinguished and cannot be enforced through the Income Tax or TDS portals after NCLT approval. It also recognised that consequential relief must follow, including recomputation of liability and refund after giving effect to the insolvency orders. en-us Mon, 23 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788823 Pre-CIRP income tax and TDS demands do not survive once a Resolution Plan is approved under the Insolvency and Bankruptcy Code if those claims are not included in the approved plan. The Bombay HC treated the position as settled that omitted claims stand extinguished and cannot be enforced through the Income Tax or TDS portals after NCLT approval. It also recognised that consequential relief must follow, including recomputation of liability and refund after giving effect to the insolvency orders. Case-Laws Income Tax Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788823