https://www.taxtmi.com/caselaws?id=791757 Income tax demands and penalty orders relating to assessment years before NCLT approval of a resolution plan were stated to be quashed where those statutory dues were not provided for in the approved plan. The text also notes that a special leave petition was filed with 231 days' delay, that the delay was not satisfactorily explained, and that no ground was found to interfere with the Gujarat High Court's judgment. The petition was accordingly dismissed on delay as well as on merits. en-us Tue, 12 May 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791757 Income tax demands and penalty orders relating to assessment years before NCLT approval of a resolution plan were stated to be quashed where those statutory dues were not provided for in the approved plan. The text also notes that a special leave petition was filed with 231 days' delay, that the delay was not satisfactorily explained, and that no ground was found to interfere with the Gujarat High Court's judgment. The petition was accordingly dismissed on delay as well as on merits. Case-Laws Income Tax Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791757