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Company in liquidation faced income tax reassessment. NCLT appointed liquidator. IBC overrides. ITAT appeals dismissed.

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....Validity of reassessment/income tax proceedings against company in liquidation - IBC's overriding effect - NCLT order appointing official liquidator - Legal principle of company becoming defunct upon liquidator's appointment - Section 178(6) of IBC gives IBC overriding effect - Proceedings before ITAT affected - Appeals dismissed, with liberty to recall order if needed.....

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