2019 (7) TMI 478

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....O R D E R Learned Additional Government Advocate accepts notice for the respondents. 2. The petitioner has challenged the assessment order passed by the respondent No.2 dated 07.04.2018 relating to the assessment period April 2012 to March 2013. 3. The petitioner is a Private Limited Company registered under the Companies Act, 1956 and they are into the business of purchase and development of l....

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....d by the creditor before the Hon'ble Supreme Court came to be dismissed vide order dated 12.11.2018. Learned counsel argued that during the proceedings before the National Company Law Tribunal and during the operation of the order of moratorium, the petitioner was not in a position to place the books of accounts and to object to the proposition notice. However, the officer of the company referred ....

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....ceedings were pending before the NCLT as well as the National Company Law Appellate Tribunal under the provisions of Insolvency and Bankruptcy Code, 2016 . The assessment order passed and the books of accounts said to have been furnished by the Accounts Officer representing the IRP in the Insolvency proceedings though may not be unjustifiable but the principles of natural justice warrants an oppor....