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“Section 14(1)(a)”

Section References (mined)Section 14Section 14(1)(a)78 judgments

ANKUR JAIN, ACIT(OSD), RANGE -10, ITO C.R BUILDING vs. GOODLUCK CARBON PVT. LTD. , NEW DELHI

ITA 3929/DEL/2023[2014-15]Status: DisposedITAT Delhi18 Jul 2025AY 2014-15
Section 14Section 14(1)(a)Section 143(3)Section 178Section 7

also declare moratorium in terms of Section 14 of the Code.\nThe necessary consequences of imposing the moratorium flows from\nthe provisions of Section 14(1)(a), (b), (c) & (d) of the Code. Thus, the\nfollowing prohibitions are imposed:\n(a) The institution of suits or continuation of pending suits

ACIT, NEW DELHI vs. M/S. GRAND VENEZIA COMMERCIAL TOWERS PVT. LTD., NEW DELHI

In the result, the appeal of the assessee is dismissed and appeal of the revenue is dismissed

ITA 486/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Jul 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri M. Balaganeshm/S. Grand Venezia Commercial Vs. Acit, Towers Pvt. Ltd, Central Circle-2, 28, Raja Garden, New Delhi New Delhi (Appellant) (Respondent) Pan:Aadcg5999A

For Appellant: Shri Vikash Jain, AdvFor Respondent: Ms. Namita Khurana, CIT-DR (on rotational duty)
Section 14Section 14(1)(a)Section 153CSection 238

Private Limited reported in 88 taxmann.com 202 (SC) had held that even arbitration proceedings cannot be initiated after imposition of the moratorium under section 14(1)(a) of IBC 2016 had come into effect and it would not be appropriate in law and could not have been allowed to continue

GRAND VENEZIA COMMERCIAL TOWERS PVT. LTD.,NEW DELHI vs. ACIT(CENTRAL CIRCLE)- 2, NEW DELHI

In the result, the appeal of the assessee is dismissed and appeal of the revenue is dismissed

ITA 3817/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Jul 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri M. Balaganeshm/S. Grand Venezia Commercial Vs. Acit, Towers Pvt. Ltd, Central Circle-2, 28, Raja Garden, New Delhi New Delhi (Appellant) (Respondent) Pan:Aadcg5999A

For Appellant: Shri Vikash Jain, AdvFor Respondent: Ms. Namita Khurana, CIT-DR (on rotational duty)
Section 14Section 14(1)(a)Section 153CSection 238

Private Limited reported in 88 taxmann.com 202 (SC) had held that even arbitration proceedings cannot be initiated after imposition of the moratorium under section 14(1)(a) of IBC 2016 had come into effect and it would not be appropriate in law and could not have been allowed to continue

DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA vs. M/S. PKS LIMITED , KOLKATA

In the result, the appeal is dismissed

ITA 1801/KOL/2018[2011-12]Status: DisposedITAT Kolkata09 Aug 2024AY 2011-12

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

Official Liquidator stepped into the shoes of the assessee. Further, the Tribunal noted that even during the moratorium period specified under Section 14(1)(a) of the Insolvency and Bankruptcy Code, there has been no representation of the matter on behalf of the assessee. After taking note of the orders

DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA vs. M/S. PKS LIMITED , KOLKATA

In the result, the appeal is dismissed

ITA 1141/KOL/2018[2010-11]Status: DisposedITAT Kolkata09 Aug 2024AY 2010-11

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

Official Liquidator stepped into the shoes of the assessee. Further, the Tribunal noted that even during the moratorium period specified under Section 14(1)(a) of the Insolvency and Bankruptcy Code, there has been no representation of the matter on behalf of the assessee. After taking note of the orders

DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA vs. M/S. PKS LIMITED , KOLKATA

In the result, the appeal is dismissed

ITA 1140/KOL/2018[2009-10]Status: DisposedITAT Kolkata09 Aug 2024AY 2009-10

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

Official Liquidator stepped into the shoes of the assessee. Further, the Tribunal noted that even during the moratorium period specified under Section 14(1)(a) of the Insolvency and Bankruptcy Code, there has been no representation of the matter on behalf of the assessee. After taking note of the orders

DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA vs. M/S. PKS LIMITED , KOLKATA

In the result, the appeal is dismissed

ITA 1139/KOL/2018[2008-09]Status: DisposedITAT Kolkata09 Aug 2024AY 2008-09

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

Official Liquidator stepped into the shoes of the assessee. Further, the Tribunal noted that even during the moratorium period specified under Section 14(1)(a) of the Insolvency and Bankruptcy Code, there has been no representation of the matter on behalf of the assessee. After taking note of the orders

JOINT COMMISSIONER OF INCOME TAX (OSD), NUNGAMBAKKAM CHENNAI vs. AIRCEL CELLULAR LTD, ANNA SALAI, CHENNAI

In the result, appeals filed by the Revenue are allowed for statistical purposes

ITA 16/CHNY/2024[2017-18]Status: DisposedITAT Chennai05 Jun 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.15 & 16/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 V. The Joint Commissioner Of Income M/S.Aircel Cellular Ltd., No.769, 5Th Floor, Tax (Osd), Chennai. Spencer Plaza, Anna Salai, Chennai. [Pan: Aaacr 5136 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar, JCIT
Section 14Section 14(1)(a)Section 143(2)Section 143(3)Section 147

declared "Moratorium" in terms of Section 14 of the Insolvency and Bankruptcy Code, 2016 (hereinafter in short ‘IBC’). According to assesse, as per section 14(1)(a) of the IBC during the moratorium, no suit or continuation of pending suits or proceedings could be initiated against the corporate debtor including

JOINT COMMISSIONER OF INCOME TAX (OSD), NUNGAMBAKKAM CHENNAI vs. AIRCEL CELLULAR LTD, ANNA SALAI, CHENNAI

In the result, appeals filed by the Revenue are allowed for statistical purposes

ITA 15/CHNY/2024[2017-18]Status: DisposedITAT Chennai05 Jun 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.15 & 16/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 V. The Joint Commissioner Of Income M/S.Aircel Cellular Ltd., No.769, 5Th Floor, Tax (Osd), Chennai. Spencer Plaza, Anna Salai, Chennai. [Pan: Aaacr 5136 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar, JCIT
Section 14Section 14(1)(a)Section 143(2)Section 143(3)Section 147

declared "Moratorium" in terms of Section 14 of the Insolvency and Bankruptcy Code, 2016 (hereinafter in short ‘IBC’). According to assesse, as per section 14(1)(a) of the IBC during the moratorium, no suit or continuation of pending suits or proceedings could be initiated against the corporate debtor including

DEPUTY COMMISSIONER OF INCOME TAX, CC-28, NEW DELHI, NEW DELHI vs. ERA INFRA ENGINEERING LTD., NOIDA, U.P

In the result, the appeal of the Revenue is dismissed and the Cross objection of the assessee is allowed

ITA 337/DEL/2024[2014-15]Status: DisposedITAT Delhi20 May 2024AY 2014-15

Bench: Shri C. N. Prasad & Shri Avdhesh Kumar Mishra

Section 13(2)Section 132Section 14Section 14(1)(a)Section 143(3)Section 153ASection 154Section 7

regard to admission of this application under section 7 of the Code. A necessary consequence of the moratorium flows from the provisions of Section 14(1)(a), (b), (c) & (d) and thus following prohibitions are imposed which must be followed by all and sundry: (a) The institution of suits

DCIT CEN CIR 5(2), MUMBAI vs. SATRA PROPERTIES (INDIA) LTD, MUMBAI

ITA 4796/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 Dec 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Prabhat Kumar Gupta
Section 14Section 14(1)(a)Section 238Section 250Section 31(1)Section 33

Hotel Gaudavan Pvt. Ltd. [2017] 88 taxmann.com 202 (SC) held that even arbitration proceedings cannot be initiated after imposition of the moratorium under section 14(1)(a) has come into effect and it is non est in law and could not have been allowed to continue. 5. We find that ... Code is categorical that the Code will apply, notwithstanding anything Inconsistent therewith contained in any other law for the time being in force. Section 14(1)(a) of the Code states, inter alia, that on the Insolvency commencement date the Adjudicating Authority (AA) shall by order declare moratorium for prohibiting

SATRA PROPERTIES (INDIA) LTD,MUMBAI vs. DCIT CEN CIR 5(2), MUMBAI

ITA 3812/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 Dec 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Prabhat Kumar Gupta
Section 14Section 14(1)(a)Section 238Section 250Section 31(1)Section 33

Hotel Gaudavan Pvt. Ltd. [2017] 88 taxmann.com 202 (SC) held that even arbitration proceedings cannot be initiated after imposition of the moratorium under section 14(1)(a) has come into effect and it is non est in law and could not have been allowed to continue. 5. We find that ... Code is categorical that the Code will apply, notwithstanding anything Inconsistent therewith contained in any other law for the time being in force. Section 14(1)(a) of the Code states, inter alia, that on the Insolvency commencement date the Adjudicating Authority (AA) shall by order declare moratorium for prohibiting

VASAN HEALTH CARE PRIVATE LIMITED,CHENNAI vs. ACIT,CC-2(1), CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 266/CHNY/2021[2016-17]Status: FixedITAT Chennai28 Nov 2022AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

Official Liquidator has not appeared before us so far to present the case of the assessee. Even during the moratorium period specified under section 14(1)(a) of the IBC Code, the Ld. representative for the AR made no representation on several hearings and the case was adjourned on various

VASAN HEALTH CARE PRIVATE LIMITED ,CHENNAI vs. ACIT-CC 2(1), CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 265/CHNY/2021[AACCV7028E]Status: FixedITAT Chennai28 Nov 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

Official Liquidator has not appeared before us so far to present the case of the assessee. Even during the moratorium period specified under section 14(1)(a) of the IBC Code, the Ld. representative for the AR made no representation on several hearings and the case was adjourned on various

VASAN HEALTH CARE PRIVATE LIMITED,CHENNAI vs. ACIT, CC-2(1), CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 264/CHNY/2021[2014-15]Status: FixedITAT Chennai28 Nov 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

Official Liquidator has not appeared before us so far to present the case of the assessee. Even during the moratorium period specified under section 14(1)(a) of the IBC Code, the Ld. representative for the AR made no representation on several hearings and the case was adjourned on various

VASAN HEALTH CARE P LTD,CHENNAI vs. CIT(A)-18, CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 263/CHNY/2021[2013-14]Status: FixedITAT Chennai28 Nov 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

Official Liquidator has not appeared before us so far to present the case of the assessee. Even during the moratorium period specified under section 14(1)(a) of the IBC Code, the Ld. representative for the AR made no representation on several hearings and the case was adjourned on various

VASAN HEALTH CARE P LTD,CHENNAI vs. CIT(A)-18, CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 262/CHNY/2021[2012-13]Status: DisposedITAT Chennai28 Nov 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

Official Liquidator has not appeared before us so far to present the case of the assessee. Even during the moratorium period specified under section 14(1)(a) of the IBC Code, the Ld. representative for the AR made no representation on several hearings and the case was adjourned on various

VASAN HEALTH CARE P LTD,CHENNAI vs. CIT(A)-18, CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 261/CHNY/2021[2011-12]Status: DisposedITAT Chennai28 Nov 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

Official Liquidator has not appeared before us so far to present the case of the assessee. Even during the moratorium period specified under section 14(1)(a) of the IBC Code, the Ld. representative for the AR made no representation on several hearings and the case was adjourned on various

VASAN HEALTH CARE P LTD,CHENNAI vs. CIT(A)-18, CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 260/CHNY/2021[2010-11]Status: DisposedITAT Chennai28 Nov 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

Official Liquidator has not appeared before us so far to present the case of the assessee. Even during the moratorium period specified under section 14(1)(a) of the IBC Code, the Ld. representative for the AR made no representation on several hearings and the case was adjourned on various

SHREE RAM URBAN INFRASTRUCTURE LTD,MUMBAI vs. ITO 7(2)(3), MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 3510/MUM/2016[2006-07]Status: DisposedITAT Mumbai31 Oct 2022AY 2006-07

Bench: Shri Kuldip Singh & Shri Amarjit Singhshree Ram Urban Vs. Income Tax Officer- Infrastructure Ltd. Range-7(2)(3), Shree Ram Mills Aayakar Bhavan, Premises, Ganpatrao Mumbai – 400 020 Kadam Marg, Lower Parel, Mumbai – 400 013 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccs0454P Appellant .. Respondent Shree Ram Urban Vs. Commissioner Of Income Infrastructure Ltd. Tax(A)-14 (Formerly Shree Ram Mills Ltd.), Mumbai Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400 013 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccs0454P Appellant .. Respondent

For Appellant: NoneFor Respondent: Tejinder Pal Singh Anand
Section 14Section 14(1)(a)Section 178Section 238Section 33Section 33(5)Section 52

Official Liquidator has not appeared before us so far to present the case of the assessee. Even during the moratorium period specified under section 14(1)(a) of ITA No.5740/Mum/2013 & ITA No.3510/Mum/2016 AYs. 2006-7 and 2009-10 3 Shree Ram Urban Infrastructure Ltd. Vs. Income Tax Officer, Range

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