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TMI Blog2023 (9) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose. The court in these matters adopts a clean slate approach, and therefore, this appeal would have to be closed. - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MR JUSTICE GIRISH KATHPALIA For the Appellant Through: Mr Shailendra Singh, Sr. Standing Counsel with Ms Anuja Pethia, Advocate For the Respondent Through: Mr Rohit Jain with Mr Aniket D. Agrawal, Mr Samarth Chaudhari and Mr Abhisek Singhvi, Advocates. RAJIV SHAKDHER, J.: (ORAL) 1. This appeal concerns Assessment Year (AY) 2008-09. 2. Via this appeal the appellant/revenue seeks to assail the order dated 30.12.2016, passed by the Income Tax Appellate Tribunal [in short, Tribunal ]. 3. The appeal was listed before this court for hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Director General Ors., 2023/DHC/001118. 5.3. On that date, we had also directed counsel for the respondent to place on record the public notice issued by the Resolution Professional [in short, RP ], inviting claims in the matter. 6. Mr Rohit Jain, learned counsel, who appears on behalf of the respondent/assessee, says that pursuant to the direction, a compendium of documents was filed, which includes the public announcement notice dated 19.03.2017, issued by the RP. 7. A perusal of the said notice discloses that the RP called upon various categories of creditors, which included operational creditors, financial creditors as well as workmen and employees to file their respective proof of claim on or before 31.03.2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JE Energy Ventures Private Limited INR 7.57 crores Nil b. Operational Creditors Trade Payable 0.00 Nil Statutory Dues Nil Employees and Workmen 0.00 Nil 10.1 It would be evident from the above extract that there was no provision made, inter alia, for statutory claims. 11. It is not in dispute, as has been noticed hereinabove, the concerned AY is AY 2008-09. 12. On merits, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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