https://www.taxtmi.com/caselaws?id=801575 Approved resolution plans bind all stakeholders, including government authorities, and extinguish statutory dues for pre-cut-off periods where not provided for in the plan. Tax liabilities for assessment year 2014-15 fell within the plan's extinguished period. Reassessment under the Income-tax Act cannot revive such pre-resolution claims, because later quantification through an assessment order does not create a new enforceable liability. The reassessment order was therefore annulled and the consequential tax demand quashed. en-us Mon, 28 Sep 2026 00:00:00 +0530 Fri, 23 Oct 2026 08:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801575 Approved resolution plans bind all stakeholders, including government authorities, and extinguish statutory dues for pre-cut-off periods where not provided for in the plan. Tax liabilities for assessment year 2014-15 fell within the plan's extinguished period. Reassessment under the Income-tax Act cannot revive such pre-resolution claims, because later quantification through an assessment order does not create a new enforceable liability. The reassessment order was therefore annulled and the consequential tax demand quashed. Case-Laws Income Tax Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801575