# In the matter of M/s.Dishnet Wireless Limited Vs.
Assistant Commissioner of Income Tax (OSD) W.P.No.34668 of 2018

> HC judgment dated 2022-06-17. Citation: TCN-2022-HC-00036. The case involves a batch of six writ petitions (W.P.Nos.34668, 34671, 34649, 34654, 34657 & 34664…

- **Court:** HC
- **Order date:** 17 Jun 2022
- **Citation:** TCN-2022-HC-00036
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/high-courts-new-delhi/msdishnet-wireless-limited-vs-assistant-commissioner-of-income-tax-f17a1f0a

## Summary

### Background

The case involves a batch of six writ petitions (W.P.Nos.34668, 34671, 34649, 34654, 34657 & 34664 of 2018) filed in the High Court of Judicature at Madras. The petitioners sought a Writ of Certiorarified Mandamus to quash re-assessment proceedings initiated by the Assistant Commissioner of Income Tax under Section 147 & 148 of the Income Tax Act, 1961, for various assessment years. The primary contention was that these proceedings were without jurisdiction because the petitioners had already initiated Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code (IBC), 2016, before the National Company Law Tribunal (NCLT), Mumbai.

## Facts

M/s. Dishnet Wireless Limited and other petitioners filed writ petitions challenging re-assessment notices issued by the Assistant Commissioner of Income Tax (OSD) under Section 147 & 148 of the Income Tax Act, 1961. The petitioners had initiated Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code (IBC), 2016, before the National Company Law Tribunal (NCLT), Mumbai. The NCLT admitted the applications in March 2018 and approved a resolution plan on 09.06.2020. The petitioners argued that the re-assessment proceedings were without jurisdiction because the CIRP approval extinguished prior claims, including those of the Income Tax Department. The Income Tax Department contended that its claim had not crystallized before the CIRP

…

## Issues and analysis

### Issue 1: Whether the proceedings under Section 148 of the Income Tax Act, 1961, are without jurisdiction …

**Ratio:** The Insolvency and Bankruptcy Code, 2016, cannot be interpreted in a manner inconsistent

…

**Reasoning:** The court reasoned that the IBC proceedings cannot be pressed into service to dilute the

…

**Interpretation:** This interpretation clarifies that the IBC is not intended to override or

…

**Application:** In this case, the court applied this principle by holding that the initiation

…

## Parties

- **Judges:** C.SARAV…
- **Appellants:** M/s.Dishnet…
- **Respondents:** Assistant…
- **Other parties:** Kohi…

## Timeline

- **2018-02-28 — CIRP Init…**: Petitioners filed Corporate Insolvency Resolution Process (CIRP) under the Insolvency and…
- **2018-03-01 — NCLT Admi…**: NCLT, Mumbai admitted the applications on…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 3(6) — Definitions](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-3)

---

This is a preview. The full structured summary, issues, precedents and source judgment are available on CaseEase - Legal Intelligence Simplified: https://caseease.in/cases/ibc/high-courts-new-delhi/msdishnet-wireless-limited-vs-assistant-commissioner-of-income-tax-f17a1f0a