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Case Law Details

Case Name : TUF Metallurgical Pvt. Ltd. Vs Union of India & Anr. (Delhi High Court)
Appeal Number : W.P.(C) 10528/2022
Date of Judgement/Order : 12/12/2023
Related Assessment Year : 2014-15
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TUF Metallurgical Pvt. Ltd. Vs Union Of India & Anr. (Delhi High Court)

Conclusion: The impugned notices and orders were issued by the respondents/revenue admittedly subsequent to the public announcement under Section 15 of the Code regarding CIRP process pertaining to assessee and it was only subsequent to approval of the Resolution Plan of the Tribunal that Revenue issued the impugned Assessment Order and Demand Notice. Therefore, the income tax notice was quashed issued prior to date of approval of re

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