2022 (3) TMI 948

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....r the Appellant : Shaunak Mitra, Arun Kumar Gupta, Jishnu Chowdhury and Nirmalya Dasgupta, Advs For the Respondents : Rajdip Ray, Adv ORDER Harish Chander Suri, Member (T) 1. The Court is convened by video conference today. 2. This application being IA (IB) I.A.(IB) 1033/KB/2021 in C.P. (IB) 432/KB/2018 has been filed by Anil Agarwal, Liquidator against the Income Tax Officer, Ward No. 2(1), ....

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....uidator that the amounts in the name of Leather World India Limited are marked with lien to the Income Tax Department and therefore, they are unable to transfer the account credit balance to any other account or rather take any action on such account. Upon knowledge of the same, Liquidator issued letters to the Income Tax Department (Respondent) requesting them to release the lien on bank account ....

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.... Authority had passed the following order:- "CA(IB) 1149/LB/2019 is again filed by the Liquidator for direction to the Department of Commercial Taxes, State of Bihar because they have seized the bank account of the corporate debtor. Notice is served to that office but none appears on their behalf. Since the Corporate Debtor was in the course of liquidation and in order to have completion of proc....