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Case Law Details

Case Name : Diamond Power Infrastructure Ltd. Vs ACIT (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 4756 of 2024
Date of Judgement/Order : 24/12/2024
Related Assessment Year :
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Diamond Power Infrastructure Ltd. Vs ACIT (Gujarat High Court)

Gujarat High Court held that notice issued under section 148 of the Income Tax Act after approval of resolution plan by the adjudicating authority under Sub-section (1) of Section 31 of the IBC is liable to be quashed and set aside.

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