2025 (4) TMI 1882

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....ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER For the Assessee : Shri Akash Shukla, Adv. For the Department : Shri Dharam Veer Singh, CIT (DR) ORDER PER BENCH: The cross-appeals filed by appellant/assessee and Revenue are against order dated 29.01.2016 of the Learned Commissioner of Income-Tax(Appeals)- 44, New Delhi (hereinafter referred to as "Ld. CIT(A)") arising out of....

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....ounsel for the assessee referred to paras 8.6.1, 8.2.1 and 8.2(ii) and 8.6.10 of the approved resolution dated 03.02.2018 and pointed out that the statutory liability including the income tax demands arising to the assessee prior to the date of resolution plan approved by the competent authority stands diminished and is no longer recoverable. 3. The learned counsel relied on to the judgment in ....