2023 (3) TMI 1327

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... DER The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the 'Act' for brevity) is directed against the order dated 22nd November, 2017 passed by the Income Tax Appellate Tribunal, "D" Bench, Kolkata (the Tribunal) in ITA No.1405/Kol/2015 for the assessment year 2012-13. The appeal was admitted on 11th December, 2018 on the following substantial questions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d by the financial creditor under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) before the NCLT, Kolkata was admitted for initiating corporate resolution process in respect of the assessee company and the NCLT by an order dated 13th March, 2019 declared moratorium for the purposes of referring to in section 14 of the IBC. Further, the NCTL has approved the resolution plan submitted b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X