9911796707
TMI Blog2022 (9) TMI 1531X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Adv., Mr. Binayak Gupta, Adv. ORDER The Court:- This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 23rd September, 2016 passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata (Tribunal) in I T (SS) A NO. 58 and 60/Kol/2012 for the assessment years 2004-05. The appeal was admitted on 11th November, 2019 to de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the NCLT by order dated March 13, 2019 declared moratorium for the purposes of referring to in section 14 of the IBC. Further the NCLT has approved the resolution plan submitted by the company on 24th February, 2020. Since the resolution plan has already been approved, the instant appeal has become infructuous and accordingly stands dismissed without any order as to costs. Further in the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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