“Section 30(6)”

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3,, VADODARA vs. DIAMOND POWER INFRASTRUCTURE LIMITED, VADODARA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sanjay Garg & Smt. Annapurna Guptaआयकर अपील सं /Ita No.861/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-20 The Dcit Diamond Power Infrastructure बनाम/ Central Circle-3 Ltd. V/S. Vadodara – 390 007 5/9-10, Essen House Bidc Gorwa Vadodara – 390 016 "थायी लेखा सं./Pan:Aaacd 8043 K (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee By : Shri S.N. Soparkar, Sr.Advocate Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 28/07/2025 घोषणा की तारीख /Date Of Pronouncement: 29/07/2025 आदेश/O R D E R Per Sanjay Garg:

proceedings in respect of six assessment years were initiated u/s.153A of the Act. In the meantime, the assessee-company approached the `NCLT under section 30(6) of the Insolvency & Bankruptcy Code, 2016. The Department approached the NCLT and requested that, in this case, the Department may be permitted to complete

THE ACIT.,MEHSANA CIRCLE,, MEHSANA vs. M/S. B & C ENERGY INFRA PVT.LTD., AHMEDABAD

In the result, the appeal of the Department is dismissed and the appeal\nof the assessee is allowed

material on\nrecord.\n6. On going through the facts of the instant case and the contents of the\norder dated 06.12.2023 passed under Section 30(6) r.w.s.31 of IBC, 2016 by\nHon'ble NCLT, Ahmedabad, we observe that evidently, Income Tax\nDepartment has not made any claim against the assessee ... facts, we observe that the assessment was completed and\ndemand was raised on the assessee on 01.12.2017, whereas the order of\nNCLT under Section 30(6) r.w.s.31 of IBC was passed on 06.12.2023. In\nthe Resolution Plan, the Department had not filed any claim for recovery of\ntax demand with

M/S. B & C ENERGY INFRA LTD.,MEHSANA vs. THE DCIT, CIRCLE MEHASANA, MEHSANA

In the result, the appeal of the Department is dismissed and the appeal\nof the assessee is allowed

material on\n6.\nOn going through the facts of the instant case and the contents of the\norder dated 06.12.2023 passed under Section 30(6) r.w.s.31 of IBC, 2016 by\nHon'ble NCLT, Ahmedabad, we observe that evidently, Income Tax\nDepartment has not made any claim against the assessee before ... facts, we observe that the assessment was completed and\ndemand was raised on the assessee on 01.12.2017, whereas the order of\nNCLT under Section 30(6) r.w.s.31 of IBC was passed on 06.12.2023. In\nthe Resolution Plan, the Department had not filed any claim for recovery of\ntax demand with

CARE OFFICE EQUIPMENT LIMITED,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

dated I.T.A No. 348/Ahd/2023 A.Y. 2018-19 Page No 10 Care Office Equipment Ltd. vs. PCIT 14.10.2021 was approved by the Tribunal under Section 30(6) of the Code. It is also on record that the claim which was lodged by the Deputy Commissioner of Income Tax, Rajkot was verified