The Commissioner of Income v. M/S Sical Ligistics Ltd.
Case brief
What is this about?
T.C.A. No. 365 of 2013 | High Court of Judicature at Madras | decided 07.04.2025 | The Commissioner of Income Tax, Chennai (Appellant) v. M/s. Sical Logistics Limited (Respondent) | appeal against ITAT Madras “A” Bench order dated 14.10.2010 in ITA 1599/Mds/2009 | corporate insolvency resolution process IA(IBC)/102/(CHE)/2022 in IBA/73/2020 | winding up by NCLT Chennai order dated 08.12.2022 approving resolution plan | moratorium ceased | claims filed to cover tax demand unknown | Ghanshyam Mishra and Sons Private Limited V. Edelweiss Asset Reconstruction Company Limited (2021) 9 SCC 657 applied | appeal closed, substantial questions of law returned unanswered, no costs | bench: Dr. Justice Anita Sumanth (author) and C. Kumarappan, JJ.
What did the court decide?
The tax case (appeal) was closed, returning the substantial questions of law unanswered, with no costs imposed.