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SC Dismisses Appeal Due to Delay: IBC Resolution Plan Prevails Over Tax Filing Delay
Case Law Details
- Case Name
- Central Board of Direct Taxes & Ors. Vs Technovaa Plastic Industries Private Limited (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Central Board of Direct Taxes & Ors. Vs Technovaa Plastic Industries Private Limited (Supreme Court of India)
The matter arose from proceedings involving condonation of delay in filing income tax returns and the impact of a resolution plan approved under the Insolvency and Bankruptcy Code 2016 (IBC). The petitioner company was subjected to Corporate Insolvency Resolution Process (CIRP) initiated by an operational creditor before the National Company Law Tribunal (NCLT), Ahmedabad. By order dated 12.11.2018, the NCLT admitted the application and imposed a moratorium, resulting in suspension...
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