OMSHRI DEVPROCON LIMITED,KALOL, GANDHINAGAR vs. DCIT, CIRCLE 3(1)(1), AHMEDABAD
In the result appeal of the assessee is dismissed
ITA 133/AHD/2024[2018-2019]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2018-2019
Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2018-19
Section 14Section 143(3)Section 234ASection 270ASection 9(5)
further appeal to the ITAT for the above- mentioned grounds
Note: Application of the company is admitted to Corporate Insolvency
Resolution Process under section 9(5) of the IBC Act, 2016 as per order passed on 04.08.2022 by NCLT, Ahmedabad bench”
3. The ground of appeal taken by the assessee ... categorically mentions that the application of the Company is admitted to Corporate Insolvency Resolution Process under Section 9(5) of the Insolvency & Bankruptcy Code (IBC), 2016, as per order passed on 04.08.2022 by the NCLT Ahmedabad Bench. Thus, in the light of this, as per Section 14 of the Insolvency