# In the matter of Mohan Lal Jain, In the capacity of Liquidator of Kaliber Associates Pvt. Ltd. Vs. Income Tax Officer CA(AT)(Ins) No. 414 of 2020 > NCLAT judgment dated 2020-03-12. Citation: TCN-2020-NCLAT-00321. This is an appeal filed by the Liquidator against an order dated 7th February 2020. The… - **Court:** NCLAT - **Order date:** 12 Mar 2020 - **Citation:** TCN-2020-NCLAT-00321 - **Category:** IBC - **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/mohan-lal-jain-in-the-capacity-of-liquidator-of-kaliber-associates-pvt-ltd-vs-in-9e044971 ## Summary ### Background This is an appeal filed by the Liquidator against an order dated 7th February 2020. The Liquidator is aggrieved by the fact that the Income Tax Assessment of the Corporate Debtor was conducted during the moratorium period. The Liquidator argues that such assessment cannot be made during the moratorium period. ## Facts The Liquidator of Kaliber Associates Pvt. Ltd. filed an appeal against an order dated February 7, 2020, which allowed the Income Tax Assessment of the Corporate Debtor during the moratorium period. The Liquidator argued that such assessment is impermissible during the moratorium. The court noted that the assessment can be made, but the claim cannot be enforced during the moratorium. The Income Tax Department has to submit its claim to the Resolution Professional/Liquidator for consideration. ## Issues and analysis ### Issue 1: Whether the Income Tax Assessment of a Corporate Debtor can be conducted during the moratorium … **Ratio:** The assessment can be made, but the claim … **Reasoning:** The court reasoned that while the assessment process can continue, the enforcement of any … **Interpretation:** This clarifies the interplay between tax laws and insolvency laws, allowing for … **Application:** The court applied this principle to the case, stating that the Income Tax … ## Parties - **Judges:** S.J. Mukhop…; Bansi Lal…; +1 more - **Appellants:** Mohan Lal… - **Respondents:** Kaliber Associates…; Income Tax… ## Timeline - **2020-02-07 — Order Da…**: Order allowing Income Tax Assessment of the… - **2020-03-12 — Appeal F…**: The Liquidator filed an appeal against… --- 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/nclat-new-delhi/mohan-lal-jain-in-the-capacity-of-liquidator-of-kaliber-associates-pvt-ltd-vs-in-9e044971