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NOTE:
Rejection of approval Plan - CIRP - One of the reasons given by the Adjudicating Authority for rejection is that the claim of Income Tax Department of dues to be paid has not been proposed - The NCLAT directs the Resolution Professional to convene a meeting of the Committee of Creditors (CoC) to consider the proposal mentioned in the affidavit of the SRA. If approved by the CoC, the Resolution Professional is instructed to submit a fresh application for approval of the plan along with any addendum to the plan.