After initiation of resolution process appeal not maintainable if not filed by IRP

Infrastructure Leasing and Financial Services Ltd Vs Addl./Joint/Deputy/Assistant Commissioner of Income Tax, National e-Assessment Centre (ITAT Mumbai) In a recent case before the Income Tax Appellate Tribunal (ITAT) Mumbai between Infrastructure Leasing and Financial Services Ltd. (IL&FS) and the Assessing Officer (AO), the appellant sought to challenge the order passed by the AO in line with the orders by the Dispute Resolution Panel/Transfer Pricing Officer under section 143(3) read with section 144C of the Income-tax Act, 1961 for the assessment year 2016-17. The appellant contested ...