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Reassessment Proceedings Set Aside for Ignoring CIRP Moratorium and Clean-Slate Principle
Case Law Details
- Case Name
- Anuradha Real Estate Developers Pvt Ltd Vs Office of the Income Tax Officer & Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All High Courts, Bombay High Court
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Anuradha Real Estate Developers Pvt Ltd Vs Office of the Income Tax Officer & Ors. (Bombay High Court)
The petitioner challenged reassessment proceedings initiated by the Income Tax Department for Assessment Year 2019–20 through a notice and order both dated 26 June 2025, issued under Sections 148A(1) and 148A(3) of the Income Tax Act. The petitioner argued that the proceedings were without jurisdiction because a Resolution Plan regarding the company had already been approved by the National Company Law Tribunal (NCLT) on 2 September 2024. This approval followed the company’s admission...
