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Case Law Details

Case Name : DCIT Vs Gigeo Construction Co. Pvt. Ltd. (ITAT Nagpur)
Related Assessment Year : 2007-08
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DCIT Vs Gigeo Construction Co. Pvt. Ltd. (ITAT Nagpur)

ITAT Nagpur held that when a liquidation order has been passed, no suit or other legal proceedings shall be instituted by or against the corporate debtor. Thus, IBC Code will override anything inconsistent contained in any other enactment, including Income Tax Act.

Facts- The Revenue has filed appeals for the assessment year 2007-08 and 2009-10, which arose out of the impugned orders of even date 21/06/2016, and the assessee has also filed its appeal for the assessment year 2003–04, which arose out of

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