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Case Law Details

Case Name : PCIT Vs Assam Company India Ltd. (NCLAT Delhi)
Appeal Number : Company Appeal (AT) (Insolvency) No. 243 of 2022
Date of Judgement/Order : 07/02/2023
Related Assessment Year :
Courts : NCLAT
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PCIT Vs Assam Company India Ltd. (NCLAT Delhi)

NCLAT Delhi held that the dues of income tax department are ‘Government dues’ and they are secured creditors.

Facts- A Financial Creditor i.e. Seri Infrastructure Pvt. Ltd. had approached NCLT by filing an

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