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TMI Blog2023 (8) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... itted - HELD THAT:- Considering the fact that the NCLT has declared moratorium consequently, as per Section 14 of the IBC 2016, it is order to prescribe the registration of suits or continuation of pending suits or proceedings against the corporate debtor including execution of any judgment decree or order in any court of law Tribunal arbitration, penal or other authorities. In view of the same, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt craves leave to modify, add or forego any grounds(s) of appeal at any time before or during the hearing of this appeal. Grounds of appeal. The assessee has preferred the following grounds of Appeal in form 35:- 1. On the facts and circumstances of the case and in law, the order of AO is bad in law and is liable to be quashed. 2. On the facts and circumstances of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -16. 7. On the facts and circumstances of the case and in law, the assessing officer has erred in adding share premium in previous year relevant to 2015-16 whereas share application money was received in previous year relevant to assessment year 2014-15 which is against the provisions of section 56(2)(viib) of the Income Tax Act. 8. On the facts and circumstances of the case and in law, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judice to each other. The appellant craves leave to add, alter, modify or delete one or more ground of appeal before or at the time of hearing of appeal. 3. When the matter is taken up for hearing, the Ld. Assessee's Representative submitted that the National Company Law Tribunal ( NCLT for short) admitted the application filed under IBC Code 2016 Insolvency and Bankruptcy Code and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law Tribunal arbitration, penal or other authorities. In view of the same, the present appeal filed by the Department of Revenue is deserves to be dismissed, accordingly, the Appeal filed by the Revenue is dismissed with an opportunity of approach the Tribunal in case of any necessity on any cause of action touching the issues involved in the present appeal. 6. In the result, the Appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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