Bombay High Court
THE PR. COMMISSIONER OF INCOME TAX(CENTRAL)PUNEversusINNOVENTIVE INDUSTRIES LIMITED THROUGH IRP TRUPALKUMAR PATEL
- Decided
- Disposal
- DISPOSED OFF
Holding
The appeals are infructuous and are disposed of because the respondent company has been dissolved.
Summary
The Principal Commissioner of Income Tax (Central), Pune filed Income Tax Appeals No. 1366 of 2018 and No. 294 of 2018 against Innoventive Industries Limited. The respondent company submitted a copy of a National Company Law Tribunal (NCLT) judgment dated 10 August 2026 showing that the company had been dissolved. The appellant’s counsel indicated no objection to this submission. The Court examined the NCLT judgment and found no reason to reject the respondent’s claim that the dissolution rendered the tax appeals moot. Accordingly, the Court held that the appeals were infructuous and ordered them, along with any interim applications, to be disposed of.
Issues considered
- Whether income tax appeals can continue when the respondent company has been dissolved by the NCLT
Subjects
- income tax
- dissolution
- NCLT
- infructuous
- appeal disposal
Judgment
906 ITXA 1366-18 AND ORS-OS.DOC
Priya Soparkar
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1366 OF 2018
WITH
INTERIM APPLICATION (L) NO. 22521 OF 2024
IN
INCOME TAX APPEAL NO. 1366 OF 2018
WITH
INCOME TAX APPEAL NO. 294 OF 2018
WITH
INTERIM APPLICATION (L) NO. 22698 OF 2024
IN
INCOME TAX APPEAL NO. 294 OF 2018
The Pr. Commissioner of Income Tax (Central) …Appellant
Pune.
Versus
Innoventive Industries Limited …Respondent
Mr. Ashok Kotangle with Mr. Suresh Kabra, Mr. Pranav Kulkarni
and Mr. Pravin Parghane, for the Appellant.
Mr. Saurabh Bachhawat, with Mr. Kaushik Puranik, for the
Respondent.
CORAM: SUMAN SHYAM &
Digitally
signed by
GAUTAM A. ANKHAD, JJ.
DATED: 8th OCTOBER, 2026.
PRIYA
PRIYA RAJESH
RAJESH SOPARKAR
SOPARKAR Date:
PC:-
2026.10.08
14:45:43
+0530
1. Mr. Saurabh Bachhawat, learned counsel appearing for the
Respondent by tendering a copy of the judgment dated 10 th
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906 ITXA 1366-18 AND ORS-OS.DOC
August, 2026 of the learned National Company Law Tribunal
(NCLT) marked “X” for identification, submits that the Respondent-
company has already been dissolved and therefore, these
proceedings would not survive any further before this Court.
2. Mr. Ashok Kotangle, learned counsel appearing for the
Appellant submits that he has no instructions to dispute the above
submissions of the Respondent’s counsel.
3. After going through the judgment of the learned NCLT
tendered by the learned counsel for the Respondent, we find no
cogent reason to reject the submission of the Respondent’s counsel.
4. Consequently, these Income Tax Appeals stand disposed of,
as infructuous.
5. Interim Applications, if any, would also stand disposed of.
(GAUTAM A. ANKHAD, J.) (SUMAN SHYAM, J.)
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