2025 (4) TMI 392

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....Smt. Sanyogita Nagpal, CIT-DR ORDER PER OM PRAKASH KANT, AM The Captioned appeals filed are directed against separate orders, all dated 29.12.2017, passed by the Ld. Commissioner of Income-tax (Appeal) -60, Mumbai [in short Ld. CIT(A)] for the assessment years 2012-13, 2013-14 and 2014-15 respectively. 2. We have noted the appearance of the learned representative in the case. The ld. represent....

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....Committee. This committee comprised four members: IRP CA Devendra Jain, a SEBI representative, an investor representative, and a representative of the assessee. The committee was tasked with asset valuation, liquidation, and the disbursal of funds to investors. 2.2 Upon reviewing the records, we find that the present appeals were filed on 07.03.2018, and Form No. 36 (the prescribed form for filin....

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....l from the Sale-cum-Monitoring Committee. Consequently, the matter was adjourned from 08.01.2025 to 19.02.2025 and subsequently to 17.03.2025. But, despite these adjournments, the learned representative did not submit a revised Form No. 36 signed and verified by an authorized person. Instead, she insisted on accepting the form signed by the IRP. 3.2 In our view, the IRP is merely one member of th....