# In the matter of Indo Enviro Integrated Solutions Limited Vs. Assistant Commissioner of Income Tax & Ors.  W.P.(C) 8899/2022

> HC judgment dated 2022-06-03. Citation: TCN-2022-HC-00038. The writ petition challenges an order dated May 14, 2022, and consequential notices of demand and…

- **Court:** HC
- **Order date:** 3 Jun 2022
- **Citation:** TCN-2022-HC-00038
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/high-courts-new-delhi/indo-enviro-integrated-solutions-limited-vs-assistant-commissioner-of-income-tax-ff06ccb6

## Summary

### Background

The writ petition challenges an order dated May 14, 2022, and consequential notices of demand and penalty of the same date, issued by respondent No. 1. The petitioner contends that these actions contravene an order of the National Company Law Tribunal (NCLT) dated May 2, 2022. The petitioner also challenges proceedings initiated by respondent No. 2 via a letter dated September 22, 2019, and subsequent notices. The petitioner argues that the notices are without jurisdiction and violate an order dated October 15, 2018, passed by the National Company Law Appellate Tribunal (NCLAT).

## Facts

Indo Enviro Integrated Solutions Limited filed a writ petition challenging an order dated May 14, 2022, and consequential notices of demand and penalty of the same date, issued by the Assistant Commissioner of Income Tax (respondent No. 1). The petitioner claims that these actions contravene an order of the National Company Law Tribunal (NCLT) dated May 2, 2022. The petitioner also challenges proceedings initiated by respondent No. 2 via a letter dated September 22, 2019, and subsequent notices. The petitioner argues that the notices are without jurisdiction and violate an order dated October 15, 2018, passed by the National Company Law Appellate Tribunal (NCLAT). The impugned order and consequential notices of demand and penalty raise a demand of income tax amounting

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## Issues and analysis

### Issue 1: Whether the order dated May 14, 2022, and consequential notices of demand and penalty issued by …

**Ratio:** The principle of res judicata and the binding nature of orders passed by competent

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**Reasoning:** The court considered the petitioner's argument that the demand for income tax amounting

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**Interpretation:** The NCLT order approving the resolution process has the effect of extinguishing

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**Application:** The court applied this principle by staying the order dated May 14, 2022, and

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## Parties

- **Judges:** Manmo…; MANMEET PRITAM…
- **Appellants:** INDO ENVIRO…
- **Respondents:** Assistant…

## Timeline

- **2018-10-15 — NCLAT Or…**: Order passed by National Company…
- **2019-09-22 — Letter from Respondent…**: Proceedings initiated by respondent No.2…

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