TMI Blog2023 (5) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... 14.11.2017. In assessee s own case Hon ble Supreme Court while deciding Civil Appeal [ 2020 (7) TMI 760 - SC ORDER] disposed of the appeals without adjudicating anything on merits. Thus, in the light of provisions of Insolvency and Bankruptcy Code, 2016 and the aforesaid orders in the case of assessee, the claim of revenue arising out of the proceedings under the Act have become infructuou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. DR. However, the Ld. AR submitted that the appeal has become infructuous in the light of fact that the assessee company has gone under liquidation. Citing certain orders of Supreme Court of India, Hon ble High Court and the Co-ordinate Bench of Delhi in regard to the case of assessee it was submitted that it is now consistently held that as a liquidation proceedings have over riding effect over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 22.09.2022 and a co-ordinate Bench vide ITA No. 4995.Del.2016 order dated 17.03.2021, disposed of the appeals without adjudicating anything on merits. 6. Thus, in the light of provisions of Insolvency and Bankruptcy Code, 2016 and the aforesaid orders in the case of assessee, the claim of revenue arising out of the proceedings under the Act have become infructuous. In the light of aforesaid, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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