After approval of winding up proceedings, Appeal not-maintainable if liquidator not amends Form No. 36A

Osian’s Connoisseurs of Art Pvt. Ltd Vs DCIT (ITAT Mumbai) ITAT held that once interim resolution professional has been appointed by the NCLT, then earlier Ld. counsel authorized by the Management of the Company has no authority to represent the case and therefore adjournment sought on his behalf was accordingly rejected. The Tribunal in ITA No. 2979 to 2981/Mum/2020 in the case of Orbit Corporation Limited has observed that once the winding up proceedings are initiated against the assessee, the appeals by the assessee as well as Revenue are not maintainable in the present format as the ...