2022 (6) TMI 1294

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....Ld. DR ORDER Per Amit Shukla, Judicial Member: The aforesaid appeals have been filed by the assessee against the separate impugned order of even date 22.11.2018, passed by Ld. CIT (Appeals)-51, Mumbai for the quantum appeal of assessment passed u/s 143(3) r.w.s. 153A for the AY 2008-09 to 2013-14. 2. Before us, Ld. Counsel for the assessee stated that a petition under the Insolvency & ....

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....ium period, no proceedings can be continued including the income tax proceedings before this Tribunal. 4. We find that the present appeals have been filed by the assessee against the order of Ld. CIT (A) whereby demands have been created in respect of the additions sustained /enhanced by the Ld. CIT (A). Once NCLT has passed the order in pursuance of petition filed u/s 7 of IBC for initiating i....

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....Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002; d) the recovery of any property by an owner or lessor where such property is occupied by or in possession of the corporate debtor. It is further directed that: I. That the supply of essential goods or services to the corporate debtor, if continuing, shall not be terminated or suspended or interr....

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....points Mr Ankur Kumar, registration number IBBI/IPA-002/IP-N00113/2017-18/10283, email id: [email protected], phone no. 9967011249 as Interim Resolution Professional to carry the functions as mentioned under IBC. 5. Thus, in view of the above, no proceedings can be initiated against the corporate debtor, that is, assessee company including the present proceedings before this tribunal....