https://www.taxtmi.com/caselaws?id=470371 During the pendency of corporate insolvency proceedings and the statutory moratorium under the Insolvency and Bankruptcy Code, income-tax appeals against the corporate debtor cannot continue before the Tribunal. Where the insolvency process remains pending before the NCLT and has not been withdrawn, no live adjudicatory proceedings may be maintained against the corporate debtor. The appeals are therefore not adjudicated during the moratorium and are treated as infructuous. en-us Wed, 19 Mar 2025 00:00:00 +0530 Fri, 24 Jul 2026 21:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470371 During the pendency of corporate insolvency proceedings and the statutory moratorium under the Insolvency and Bankruptcy Code, income-tax appeals against the corporate debtor cannot continue before the Tribunal. Where the insolvency process remains pending before the NCLT and has not been withdrawn, no live adjudicatory proceedings may be maintained against the corporate debtor. The appeals are therefore not adjudicated during the moratorium and are treated as infructuous. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470371