Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeDirect TaxIBC Overrides Income Tax Act, But Dept. Can Determine Dues During Liquidation...

IBC Overrides Income Tax Act, But Dept. Can Determine Dues During Liquidation Proceedings: ITAT

Direct Tax

Published on

By Mariya Paliwala
IBC Overrides Income Tax Act, But Dept. Can Determine Dues During Liquidation Proceedings: ITAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that while the provisions of the Insolvency and Bankruptcy Code (IBC), 2016 override the Income Tax Act, the tax department is not completely barred from undertaking assessment proceedings during liquidation.  The bench of Sunil Kumar Singh (Judicial Member) and Om Prakash Kant (Accountant…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

GST

GST ITC Can’t Be Blocked U/R 86A Without Giving Taxpayer an Opportunity: Karnataka High Court

The Karnataka High Court has held that a decision to block Input Tax Credit...
GST

Rs. 50K Cost Imposed On Tax Officer For Passing GST Order Before Expiry of 60-Day Voluntary Payment Window: Bombay High Court

The Bombay High Court has quashed a GST demand and penalty order after finding...
Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 4 SEPTEMBER, 2026

Here’s the Tax Law Daily Bulletin for  September 4, 2026.GSTPACKING MATERIALS ARE ‘INPUTS’ FOR...
GST

Cash Refund Loses Its Character as Tax or Interest; 10% Pre-Deposit Required for GST Appeal: GSTAT Registry

The GST Appellate Tribunal’s Hyderabad Registry has opined that an amount received by a...

More like this

GST

GST ITC Can’t Be Blocked U/R 86A Without Giving Taxpayer an Opportunity: Karnataka High Court

The Karnataka High Court has held that a decision to block Input Tax Credit...
GST

Rs. 50K Cost Imposed On Tax Officer For Passing GST Order Before Expiry of 60-Day Voluntary Payment Window: Bombay High Court

The Bombay High Court has quashed a GST demand and penalty order after finding...
Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 4 SEPTEMBER, 2026

Here’s the Tax Law Daily Bulletin for  September 4, 2026.GSTPACKING MATERIALS ARE ‘INPUTS’ FOR...