2024 (5) TMI 1640

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....Smita Das De, Adv. Mr. Prithu Dudheria, Adv. For the Respondent: Mr. K.R. Thaker, Adv. The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 28th February, 2023 passed by the Income Tax Appellate Tribunal, Bench-C, Kolkata (the Tribunal) in ITA Nos.2307/Kol/2016 & ITA No.1863/Kol/2018 & ITA No.1718/Kol/2019 f....

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.... Kolkata and at the time of appointment of the Official Liquidator, the assessee company became defunct and the Official Liquidator stepped into the shoes of the assessee. Further, the Tribunal noted that even during the moratorium period specified under Section 14(1)(a) of the Insolvency and Bankruptcy Code, there has been no representation of the matter on behalf of the assessee. 5. After tak....