IN THE NATIONAL COMPANY LAW TRIBUNAL

BENGALURU BENCH

(Exercising powers of Adjudicating Authority under

The Insolvency and Bankruptcy Code, 2016)

(Through Physical Hearing/VC Mode (Hybrid))

I.A. No. 310/2024

in

C.P. (IB) No.220/BB/2018

Application Under Section 35 (1) (n) of the

Insolvency & Bankruptcy Code, 2016 r/w Rule 11

Of the NCLT Rules, 2016

In the matter of:-

Shri. Konduru Prashanth Raju,

Liquidator of Base Corporation Ltd.,

B-804, Shriram Suhaana Apartments,

Harohalli, Nagenahalli Gate,

Yelahanka, Bengaluru - 560064 ... Applicant

Versus

1.The Assessing Officer

ITO Ward- 1 (1) (3)

Circle 1(1)(1),

BMTC Building, Koramangala

Bengaluru - 560095 … Respondents

2.Commissioner of Income

Tax Circle 1(1)(1),

Pr. CIT/CIT, B-1,

BMTC Building,

Koramangala,

Bengaluru - 560095.

3. Principle Chief Commissioner of Income Tax

Circle 4(1)(1), CCIT,

BMTC Building,

Koramangala,

Bengaluru - 560095.

4. Deputy Director of Income Tax

Central Processing Center,

Income Tax Department,

Bengaluru-560500. …. Respondents

Order delivered on: 25.07. 2025

CORAM: 1. Hon’ble Shri Sunil Kumar Aggarwal, Member (Judicial)

2. Hon’ble Shri Radhakrishna Sreepada, Member (Technical)

PRESENT:

For Liquidator : Mrs. Lakshmi Menon

O R D E R

Per RADHAKRISHNA SRE