2023 (7) TMI 925

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..... hri P. Praveen Sidharth, CIT DR ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : These appeals filed by the assessee are directed against the respective orders of ld. CIT (A) pertaining to respective assessment years. 2. At the outset, ld. Counsel of the assessee submitted that National Company Law Tribunal (NCLT) vide order dated 30.05.2023 has passed directions by appointing Shri Prabhakar Kumar .....

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..... e Code will have overriding effect over all other Central and State statutes including the Income-tax Act and all the claims including claim of the Income-tax Department under the Income-tax Act, 1961 shall be entertained by the Official Liquidator u/s 53 (1) of the Code. Keeping in view all these facts, ld. AR for the assessee stated at Bar that he does not press these appeals and same may be dis .....

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