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2024 (8) TMI 316

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..... 2016 - NCLT, Ahmedabad admitted the respondent to CIRP proceedings - resolution plan was approved and an amount of Rs.157 Lakhs was provided towards making the payments to operational creditors including Government dues, which have been claimed/lodged - no claims of the appellant(s)/Department made in respect of the Assessment Years under consideration in these appeals. HELD THAT:- These Civil Appeals stand disposed of in terms of the aforesaid judgment of this Court. The question of law on the merits of the case is, however, left open. - Civil Appeal No(s). 10409-10410/2014 WITH C.A. No. 5832/2018 (III) C.A. No. 5032-5035/2021 (XIV-A) C.A. No. 5039-5040/2021 (XIV-A) C.A. No. 5038/2021 (XIV-A) C.A. No. 5056/2021 (III) C.A. No. 5036-5037/2 .....

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..... . Monisha Handa, Adv. Mr. Rajul Shrivastav, Adv. Ms. Nayan Gupta, Adv. Mr. Vikramjit Banerji, A.S.G. Mr. Rupesh Kumar, Sr. Adv. Mr. Gurmeet Singh Makker, AOR Mr. V.C. Bharathi, Adv. Ms. Swarupama Chaturvedi, Adv. Mr. Sughosh Subramaniyam, Adv. Mr. S.A Haseeb, Adv. Mr. Divyansh H Rathi, Adv. Mr. Vishnu Jain, Adv. Mr. Mani Munjal, Adv. Mr. Siddharth Sinha, Adv. Mr. Abhishek Singh, Adv. Mr. Ashwani Gehlot, Adv. Mr. B. K. Satija, Adv. Mr. Puneet Agarwal, Adv. Mr. Yuvraj Singh, Adv. Ms. Shruti Garg, Adv. Mr. Chetan Kumar Shukla, Adv. Mr. Rahul Bhatt, Adv. Mr. Santosh Kumar, AOR Ms. Hemlata Rawat, Adv. Mr. Gajendra Maheshwari, Adv. Mr. Siddharth Punj, Adv. Ms. Priyamwada Sinha, Adv. Mr. Yash Singhania, Adv. Ms. Rashmi Singhania, AOR Ms. Charanya .....

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..... of. It is submitted by learned senior counsel for the respondent that the respondent/company has been subjected to CIRP proceedings under the provisions of the Insolvency and Bankruptcy Code, 2016 (IBC); that by order dated 15.01.2020, the Adjudicating Authority, namely, NCLT, Ahmedabad admitted the respondent to CIRP proceedings. Thereafter, on 23.12.2022, the resolution plan was approved and an amount of Rs.157 Lakhs was provided towards making the payments to operational creditors including Government dues, which have been claimed/lodged; further, there were no claims of the appellant(s)/Department made in respect of the Assessment Years under consideration in these appeals. Therefore, learned senior counsel for the respondent submitted .....

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