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TMI Blog2023 (9) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... ate For the Respondent Through: Mr Rohit Jain with Mr Aniket D. Agrawal, Mr Samarth Chaudhari and Mr Abhisek Singhvi, Advocates. RAJIV SHAKDHER, J.: (ORAL) 1. This appeal concerns Assessment Year (AY) 2008-09. 2. Via this appeal the appellant/revenue seeks to assail the order dated 30.12.2016, passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. 3. The appeal was listed befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .02.2020. Furthermore, the court was also informed that in the resolution plan, as approved by the NCLT, there was no provision made vis-à-vis statutory dues. 5.1 Given this position, Mr Shailendera Singh, learned senior standing counsel, who appears on behalf of the appellant/revenue, sought accommodation to obtain instructions as to whether the appellant/revenue would want to press the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erusal of the said notice discloses that the RP called upon various categories of creditors, which included operational creditors, financial creditors as well as workmen and employees to file their respective proof of claim on or before 31.03.2017. 7.1 Evidently, the appellant/revenue did not lodge its claim before the RP. 8. The record shows that insofar as the respondent/assessee is concerned, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancial Creditors I. Secured Financial Creditors EXIM Bank, Central Bank of India, and State Bank of India INR 1231.0 crores Aggregate upfront cash consideration of INR 123.10 crores (including EMD of INR 15 crores). II. Unsecured Related Party Financial Creditors JE Energy Ventures Private Limited INR 7.57 crores Nil b. Operational Creditors Trade Payable 0.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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