Garg Inox Ltd. & Anr. Vs Union of India & Ors. (Delhi High Court)
Case ke facts
Garg Inox Ltd. par old income tax demands lagaye gaye the jo CIRP ke approval se pehle ke the. Company ka resolution plan IBC ke tahat approve ho gaya tha, aur in claims ko include nahi kiya gaya tha.
Mudda (Issue)
IBC resolution plan ke baad bhi purane tax demands lag sakte hain ya clean slate milti hai?
Faisla (Held)
Court ne bola, jo demands resolution plan mein nahi aaye, wo IBC ke approval ke baad khatam maane jayenge. Clean Slate Rule laga diya - department ab pursi nahi kar sakta.
Practical takeaway
Agar IBC plan approve ho gaya hai to plan ke bahar ke income tax demands automatically khatam ho jayenge. Extra claim aaye to govt ka notice dikhakar oppose karo.
Original report: taxguru.in
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WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-04.