Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 1163 - HC - Income TaxMaintainability of appeal against statutory claims - Corporate Insolvency Resolution Process commenced - HELD THAT:- As per improved corporate resolution plan, which was approved by the NCLT there was no provision made, inter alia, for statutory claims. Having regard to the fact that the claims which are the subject matter of the present appeal concern the period prior to the approval of the resolution plan by the NCLT, in which no provision has been made for statutory dues, the continuation of this appeal would serve no purpose. The court in these matters adopts a “clean slate” approach, and therefore, this appeal would have to be closed.
|