https://www.taxtmi.com/caselaws?id=792583 Revenue's appeal was treated as no longer maintainable where the NCLT had approved liquidation and sale of the corporate debtor as a going concern under insolvency proceedings. The Tribunal noted that the assessee produced the NCLT orders and the Revenue did not rebut their effect. Applying the principle that claims not covered by an approved insolvency resolution cease to survive, the Tribunal dismissed the appeal and left the Revenue free to file a fresh appeal if otherwise maintainable. en-us Wed, 27 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792583 Revenue's appeal was treated as no longer maintainable where the NCLT had approved liquidation and sale of the corporate debtor as a going concern under insolvency proceedings. The Tribunal noted that the assessee produced the NCLT orders and the Revenue did not rebut their effect. Applying the principle that claims not covered by an approved insolvency resolution cease to survive, the Tribunal dismissed the appeal and left the Revenue free to file a fresh appeal if otherwise maintainable. Case-Laws Income Tax Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792583