I&B Code Proceedings and Moratorium Render Appeals Invalid

Kaushal Silk Mills Pvt. Ltd. Vs ITO (ITAT Mumbai)

Introduction: The case of Kaushal Silk Mills Pvt. Ltd. vs ITO, adjudicated by ITAT Mumbai, delves into the legal complexities surrounding appeals during a moratorium under section 14 of the IBC (Insolvency and Bankruptcy Code). This article analyzes the key arguments, rulings, and implications of the case.

Detailed Analysis: The appellant, Kaushal Silk Mills Pvt. Ltd., contested the reopening of its assessment under section 147 by the

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