TMI Blog2024 (1) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground of CIRP proceedings - Corporate Insolvency Resolution Process (CIRP) undergone by assessee - We have been informed several times by appellant/revenue that the respondents/companies, which are the part of the Amrapali Group, are undergoing insolvency proceedings - It was also conveyed to us that proceedings qua Amrapali Group are being looked at by the Supreme Court. HELD THAT: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 646/2023]. 2. While ITAs 329/2022, 337/2022, 340/2022 assail the order dated 17.03.2021 passed by the Income Tax Appellate Tribunal [in short, Tribunal ], ITA 341/2022, 343/2022 and 345/2022 assail the order dated 08.04.2021 and ITA 646/2023 assails the order dated 17.06.2021. 2.1. In the orders dated 08.04.2021 and 17.06.2021, the Tribunal has relied upon the order dated 17.03.2021 and dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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