Writ petition against an income-tax assessment order; court limited consideration to whether the IBC Section 14(1)(a) moratorium bars acting on it, sought a short affidavit, adjourned to 19 August 2024 and restrained action on the order till then.
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908-WP-3272-2024.DOC
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 3272 OF 2024
Smaaash Entertainment Pvt. Ltd. ...Petitioner
Versus
Assistant Commissioner of The Income Tax, Circle …Respondents 16(1)- Mumbai & Ors.
Mr. Dharam Gandhi, for Petitioner. Mr. P. A. Narayanan, for Respondents.
_______________________ CORAM: G. S. KULKARNI & SOMASEKHAR SUNDARESAN, JJ.
DATE 12 AUGUST 2024
P.C.
of the Insolvency and Bankruptcy Code, 2016 being applicable to the assessment order in question, be placed on record.
of hearing the impugned assessment order be not acted upon.
Others Vs. Shah Brothers Ispat Private Limited (2021) 6 SCC 258 as cited on behalf of the petitioner.
Page 1 of 2 12 August 2024
Kiran Kawre
908-WP-3272-2024.DOC
(SOMASEKHAR SUNDARESAN, J.)
(G. S. KULKARNI , J.)
Page 2 of 2 12 August 2024
Kiran Kawre
1 issue framed by the court
Whether the moratorium under Section 14(1)(a) of the IBC applies to the impugned income-tax assessment order.
Colour shows how this judgement treated each authority
P. Mohanraj and Others Vs. Shah Brothers Ispat Private LimitedReferred¶4
(2021) 6 SCC 258 · Who else cites this
1 provisions across 1 enactments
Smaaash Entertainment Pvt. Ltd.
Assistant Commissioner of The Income Tax, Circle 16(1)- Mumbai
G. S. Kulkarni
Somasekhar Sundaresan
As recorded by the court registry
13 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
