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2022 (6) TMI 1465

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....or the Respondent : Mr. Debasis Lahiri, Adv. ORDER Re.: IA No.GA/1/2022 The Court : We have heard Mr. Prithu Dudheria, learned standing counsel appearing for the appellant and Mr. Debasis Lahiri, learned advocate representing the Insolvency Resolution Professional appointed by NCLT in the matter of the respondent/assessee. There is a delay of 474 days in filing the appeal. Since the NCLT has a....

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....me Tax without appreciating the facts of the case as the assessing officer completely ignored to compute business income of the assessee after applying reasonable NP rate on rejection of books of accounts? As against the respondent company an application for liquidation has been filed before the National Company Law Tribunal, Kolkata Bench and by order dated 9th December, 2021 the application fil....