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Tax Recovery Claims Extinguished After NCLT Resolution Plan Approval: Madras HC
Case Law Details
- Case Name
- Empee Distilleries Limited Vs ACIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Empee Distilleries Limited Vs ACIT (Madras High Court)
The Madras High Court heard appeals concerning substantial questions of law related to Empee Distilleries Limited and the applicability of a Resolution Plan approved under the Insolvency and Bankruptcy Code (IBC). The appeals questioned whether the Income Tax Appellate Tribunal (ITAT) had jurisdiction to decide an appeal filed by the erstwhile management before the Corporate Insolvency Resolution Process (CIRP), whether assessment orders and CIT(A) orders would survive following the approval of the Resolution Plan by the ...
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