2021 (9) TMI 328

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....i Dhrubajyoti Roy, JCIT For the Respondent Shri K. M. Roy, FCA ORDER Per Shri A. T. Varkey, JM: The appeal preferred by the revenue and the Cross Objection preferred by the assessee are against the order of Ld. CIT(A)-1, Kolkata dated 15.09.2014 for AY 2010- 11. 2. At the outset, the Ld. AR of the assessee Shri K. M. Roy, FCA drew our attention to the fact that the NCLT, Kolkata Ben....

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....solution Plan. Liabilities/Litigations/Disputes/Appeals with Income Tax Dept. Approval of the Resolution Plan will be treated as Waiver Approval by NCLT for all Liabilities (including contingent Liabilities, Disputed Liability, Interest, penal Interest, penalty, Interest on Penalty, any kind of Late Fee as well as Taxes) related to income Tax and any demand related to non-deposit of TDS w....