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C. SARAVANAN
Dishnet Wireless Limited, Represented by its Authorized Signatory K. P. Varadharajan – Appellant
Versus
Assistant Commissioner of Income Tax (OSD), Chennai – Respondent
JUDGMENT
Common Order:
1. By this common order, all the six (6) Writ Petitions are being disposed. These Writ Petitions have been filed for the following reliefs:-
| Sl.No. | W.P.No. | Prayer |
| 1 | 34668/2018 | For issuance of a Writ of Certiorarified Mandamus, to call for the records comprised in the impugned Notice dated 28.03.2018 bearing PAN:AAACD5767E, as also letter dated 07.12.2018 bearing PAN: AAACD5767E, the notice dated 28.09.2018 bearing PAN: AAACD5767E and the order dated 24.12.2018 bearing PAN: AAACD5767E/ACIT (OSD) / 2018-19 issued in furtherance thereof by the respondent and all proceedings pursuant thereto, and quash the same as illegal, arbitrary and unconstitutional and consequently forbear the respondent from proceeding with re-assessment under Section 147 & 148 of the Income Tax Act, 1961 in respect of the Assessment Year 2012-13. |
| 2 | 34654/2018 | For issuance of a Writ of Certiorarified Mandamus, to call for the records comprised in the impugned Notice dated 27.03.2018 bearing PAN:AAACR5136R, as also letter |
Once a resolution plan is approved under the Insolvency and Bankruptcy Code, no claims can be pursued for dues prior to that approval, rendering subsequent assessment orders and notices invalid.
Approved resolution plan under IBC Section 31(1) extinguishes all pre-CIRP unsubmitted statutory dues; tax reassessment proceedings post-approval are barred by Section 238's overriding effect and cle....
Alternate remedy would not operate as a bar for invoking jurisdiction under Article 226 of the Constitution of India in at least three contingencies, namely, where writ petition has been filed for en....
Tax liabilities arising during corporate insolvency resolution cannot be extinguished by a resolution plan unless explicitly provided, as affirmed by recent Supreme Court rulings.
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