under Section 148 of the Income Tax Act, 1961.
18. As we understand from the above rulings, the aim and object of
IBC ... further be
substantiated on the ground that the provisions of the IBC ( Section 238
of IBC) have an overriding effect, if there is any inconsistency
case of parallel
proceedings under Income-tax Act, 1961 and IBC, 2016, the IBC has an
overriding effect over the provisions of the Income ... Apex Court had observed that as per
section 238 of IBC, the IBC Code will override anything inconsistent contained in
any other enactment, including
liquidation, as the case may be.
2.2 Further, as per Section 238 of the IBC, the IBC shall have an over-
riding effect notwithstanding anything ... liquidation, as the case may be.
2.2 Further, as per Section 238 of the IBC, the IBC shall have an
over-riding effect notwithstanding anything
case of parallel
proceedings under Income-tax Act, 1961 and IBC, 2016, the IBC has an
overriding effect over the provisions of the Income ... 2758/Chny/2017 & 1728/Chny/2019
-4-
238 of IBC, the IBC Code will override anything inconsistent contained in any other
enactment, including
Dcit, Central Circle-2(3), Chennai vs M/S Bsr Builders Engineers & ... on 27
M/S Bsr Builders Engineers & ... vs Dcit, Central Circle-2(3), Chennai on 27
M/S Bsr Builders Engineers & ... vs Dcit, Central Circle-2(3), Chennai on 27
M/S Bsr Builders Engineers & ... vs Dcit, Central Circle-2(3), Chennai on 27
Dcit, Central Circle-2(3), Chennai vs M/S Bsr Builders Engineers & ... on 27
Dcit, Central Circle-2(3), Chennai vs M/S Bsr Builders Engineers & ... on 27
