SEJAL GLASS LIMITED,MUMBAI vs. DCIT CIRCLE 13(2)(2), AAYAKAR BHAWAN
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Income Tax Appellate Tribunal, MUMBAI BENCH “G” MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI PAWAN SINGH
PER OM PRAKASH KANT, AM
This appeal by the assessee is directed against order dated 20/01/2026 passed by the Ld. Commissioner of Income-tax (Appeals)- National Faceless Appeal Centre, Delhi [in short the Ld. CIT(A)] for Assessment Year 2015-16, raising following grounds:
Sejal Glass Limited 2 Ground No.1 Invalid appellate order passed u/s 250 during the moratorium period under the Insolvency and Bankruptcy Code, 2016. The impugned order passed by the learned Commissioner of Income Tax (Appeals) under Section 250 of the Income-tax Act, 1961 is bad in law and without juri iction. The appellant company had alrea
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