# In the matter of Dada Dhuniwala Khandwa Power Limited, Liquidator Vs. Commissioner of Income Tax (Appeals)-1, CA (AT) (Insovlency) No. 821-2019

> NCLAT judgment dated 2019-08-14. Citation: TCN-2019-NCLAT-00357. This is an appeal filed by the Liquidator of Dada Dhuniwale Khandwa Power Limited against an…

- **Court:** NCLAT
- **Order date:** 14 Aug 2019
- **Citation:** TCN-2019-NCLAT-00357
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/dada-dhuniwala-khandwa-power-limited-liquidator-vs-commissioner-of-income-tax-9ff38cc8

## Summary

### Background

This is an appeal filed by the Liquidator of Dada Dhuniwale Khandwa Power Limited against an order dated 5th July, 2019, passed by the Adjudicating Authority (National Company Law Tribunal), Ahmedabad Bench, Ahmedabad. The liquidator had filed a miscellaneous application under Section 60(5) of the Insolvency and Bankruptcy Code, seeking directions to the Commission of Income Tax to dispose of pending appeal cases related to the corporate debtor. The Adjudicating Authority dismissed the application, stating it was not the appropriate forum.

## Facts

The Liquidator of Dada Dhuniwale Khandwa Power Limited filed an appeal against an order passed by the Adjudicating Authority (NCLT), Ahmedabad. The Liquidator had previously filed a miscellaneous application under Section 60(5) of the Insolvency and Bankruptcy Code, seeking a direction from the NCLT to the Commission of Income Tax to expedite the disposal of pending appeal cases related to the corporate debtor. The NCLT dismissed the application, stating that it was not the appropriate forum to seek such directions. The Liquidator then appealed this decision to the NCLAT, arguing that the NCLT had the jurisdiction to issue the requested directions. The NCLAT considered whether the NCLT had the power to direct another judicial forum, such as the Income Tax authorities,

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## Issues and analysis

### Issue 1: Whether the Adjudicating Authority has the jurisdiction to direct the Commissioner of Income Tax to …

**Ratio:** The Adjudicating Authority does not have the power to give any direction to any authority

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**Reasoning:** The NCLAT stated that no such power is vested with the Adjudicating Authority to give any

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**Interpretation:** This clarifies the limits of the Adjudicating Authority's powers, particularly

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**Application:** The NCLAT applied this principle to the specific facts of the case, finding

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## Parties

- **Judges:** S.J. Mukhop…; A.I.S. C…; +2 more
- **Appellants:** Dada Dhuniwale…
- **Respondents:** Dada Dhuniwale…; Commissioner of…

## Timeline

- **2019-07-05 — Order by Adjudicating…**: The Adjudicating Authority (National Company Law Tribunal), Ahmedabad Bench, Ahmedabad,…
- **2019-08-14 — Appeal F…**: The Liquidator preferred an appeal against the order dated 5th July, 2019 passed by the…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 60(5) — Adjudicating Authority for corporate persons](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-60)

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