IBC 2016 have overriding effect over Income Tax Act, 1961

Moserbaer India Ltd. Vs DCIT (ITAT Delhi)

Section 238 of IBC 2016 will have overriding effect over all other Central and State statutes including the Income-tax Act and all the claims including claim of the Income-tax Department under the Income-tax Act, 1961 shall be entertained by the Official Liquidator u/s 53 (1) of the Code.

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