# Dy. Commissioner of Income Tax, Hisar vs. Darshan Singh Anand, Resolution Professional of M/s Vikas WSP Ltd.

> NCLT judgment dated 2026-07-10. Citation: TCN-2026-NCLT-00772. The Corporate Insolvency Resolution Process (CIRP) for Vikas WSP Ltd. commenced on 02.02.2022.…

- **Court:** NCLT
- **Order date:** 10 Jul 2026
- **Citation:** TCN-2026-NCLT-00772
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-chandigarh/dy-commissioner-of-income-tax-hisar-vs-darshan-singh-anand-resolution-profession-50nkz

## Summary

### Background

The Corporate Insolvency Resolution Process (CIRP) for Vikas WSP Ltd. commenced on 02.02.2022. The Income Tax Department (Applicant) initially lodged claims of ₹192.55 crores, which were admitted by the Resolution Professional (RP). Subsequently, assessment/reassessment orders passed during the moratorium period led to an updated claim of ₹268.73 crores (an increase of ₹76.17 crores) submitted on 16.09.2025. The RP, Darshan Singh Anand (Respondent), rejected this updated claim on 23.09.2025, asserting that claims based on assessment orders passed during the moratorium period could not be considered in the CIRP. The Resolution Plan for the Corporate Debtor had already been approved by the Committee of Creditors (CoC) on 25.08.2022 and was pending approval by the

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## Facts

The Corporate Insolvency Resolution Process (CIRP) of Vikas WSP Limited commenced on 02.02.2022.

A public announcement for claims was issued on 04.02.2022, with the last date for submission of claims being 16.02.2022.

The Income Tax Department initially lodged claims aggregating to ₹192.55 crores on 15.02.2022 and 22.03.2022, which were duly admitted by the Resolution Professional.

Subsequent assessment/reassessment orders under the Income Tax Act, 1961, passed during the moratorium period, led to additional tax demands.

An updated claim of ₹268.73 crores (reflecting an increase of ₹76.17 crores) was submitted by the Dy. Commissioner of Income Tax, Hisar, on 16.09.2025.

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## Issues and analysis

### Issue 1: Whether an enhanced claim, based on assessment/reassessment orders passed during the moratorium …

**Ratio:** While statutory authorities possess jurisdiction to assess and determine tax liabilities

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**Reasoning:** The Tribunal acknowledged the Supreme Court's stance in Sundaresh Bhatt, Liquidator of

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**Interpretation:** Section 14 of the IBC, which imposes a moratorium, restricts recovery actions

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**Application:** In the present case, the updated claim was filed approximately 1308 days after

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## Parties

- **Judges:** KAUSHALENDRA…; KHETRABASI…
- **Appellants:** Dy. Commissioner…
- **Respondents:** Vikas WSP L…; Darshan Singh…
- **Other parties:** Committee of…; Bank of…; +1 more
- **Advocates:** I. P. S.…; Varun I…; +1 more

## Timeline

- **2022-02-02 — CIRP Commen…**: Corporate Insolvency Resolution Process…
- **2022-02-04 — Public Annou…**: Public announcement for…

## 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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