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Case Law Details

Case Name : MSP Metallics Limited Vs ACIT (Calcutta High Court)
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MSP Metallics Limited Vs ACIT (Calcutta High Court)

Sub- Whether when Corporate Insolvency Resolution Plan(CIRP) is initiated against an entity, the income tax department can initiate fresh proceeding either civil or criminal  and the pending proceeding is required to be stayed in view of Section 238 of the IBC.

The Calcutta high court in this case was dealing with a case where the petitioner while being subjected to CIRP under the IBC law was issued order u/s 148A(d) and

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