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Company Appeal (AT) (Insolvency) No. 624 of 2020

NATIONAL COMPANY LAW APPELLATE TRIBUNAL, NEW DELHI

Company Appeal (AT) (Insolvency) No. 624 of 2020

IN THE MATTER OF:

Om Prakash Agrawal

Liquidator-S.Kumars Nationwide Limited

B2, 5^th Floor, Marathon Next Gen,

Off G.K.Marg, Lower Parel,

Mumbai – 400 013

…Appellant

Vs.

1.Chief Commissioner of Income Tax (TDS)

6^th Floor, Room No.644

Aaykarbhavan, M.K.Road,

Mumbai – 400 200

Also At:

10the Floor, KG Mittal Ayurvedic Prachar Sanstha building,

Marrine Drive, Charni Road (West),

Mumbai- 400 002

2.UPL Limited

UPL House, 610 B/2,

Bandra Village, Off Western Express Highway,

Bandra – East, Mumbai 400 051

Maharashtra, India

…Respondents

Present: -

For Appellant:

Mr. KanishkKhetan, Advocate

Mr. Anil Goel (PCA)

For Respondent: Mr. Suresh Kumar, Advocate for R-1.

J U D G M E N T

Jarat Kumar Jain, J:

The Appellant Liquidator has filed this Appeal against the order dated

11.06.2020 passed by the Adjudicating Authority (National Company Law

Tribunal) Principal Bench, New Delhi. Whereby the Adjudicating Authority

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Company Appeal (AT) (Inso