Authority: National Company Law Appellate Tribunal, Principal Bench, New Delhi

Order Date: October 27, 2026

Case Overview

The National Company Law Appellate Tribunal (NCLAT) heard Company Appeal (AT) (Insolvency) No. 1983 of 2025. The appeal involves Manoj Kulshrestha in his capacity as the Resolution Professional (RP) of Five Core Electronics Ltd. as the appellant, versus the Deputy Commissioner (Income Tax) as the respondent. The hearing was conducted in hybrid mode.

Final Outcome

The NCLAT bench, consisting of Justice Yogesh Khanna (Officiating Chairperson) and Barun Mitra (Member Technical), noted that no parties appeared for the hearing on October 27, 2026. Consequently, the tribunal adjourned the appeal and listed it for the next hearing on January 20, 2027.

Topics: Insolvency Appeal, NCLAT Proceedings, Tax Dispute