https://www.taxtmi.com/caselaws?id=799300 An approved insolvency resolution plan that expressly bars tax claims for a pre-effective-date period binds revenue authorities, extinguishing unpreserved claims and precluding reassessment or revision for that period. The Insolvency and Bankruptcy Code's moratorium and overriding effect support that result. Separately, reassessment requires the prescribed preliminary inquiry, independent application of mind, disclosure of third-party material to permit a meaningful response, and compliance with limitation. Initiation founded only on external reports, without inquiry or disclosure, and beyond limitation is without jurisdiction. These requirements prevent reassessment claims that conflict with binding resolution-plan terms. en-us Fri, 21 Aug 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799300 An approved insolvency resolution plan that expressly bars tax claims for a pre-effective-date period binds revenue authorities, extinguishing unpreserved claims and precluding reassessment or revision for that period. The Insolvency and Bankruptcy Code's moratorium and overriding effect support that result. Separately, reassessment requires the prescribed preliminary inquiry, independent application of mind, disclosure of third-party material to permit a meaningful response, and compliance with limitation. Initiation founded only on external reports, without inquiry or disclosure, and beyond limitation is without jurisdiction. These requirements prevent reassessment claims that conflict with binding resolution-plan terms. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799300