Authority: National Company Law Tribunal, Ahmedabad Single Bench
Order Date: 09/10/2026
Case Overview
This is a proceeding under Section 10 of the Insolvency and Bankruptcy Code (IBC), 2016. The applicant is M/s. Unique Intertrade Private Limited, which has filed a petition for the initiation of the Corporate Insolvency Resolution Process (CIRP). The respondent in the matter is the Income Tax Department. The case number is C.P.(IB)/186(AHM)2026. During the hearing, the counsel for the applicant, Mr. Kuldeep K. Adesara, appeared and submitted that a notice had been served upon the Income Tax Department, with a service affidavit filed online. Counsel for the Income Tax Department, Mr. Aman Mir, appeared and sought time to verify whether they had been properly served. The Hon'ble Member (Judicial), Mrs. Chitra Hankare, presided over the bench.
Final Outcome
The Tribunal issued two directives. First, the counsel for the Income Tax Department was directed to file a reply if they had indeed been served by the applicant's counsel. Second, the counsel for the applicant was directed to provide PAN details to the Income Tax Department. The matter was adjourned and listed for further consideration on 23 October 2026.
Topics: Insolvency Proceeding, NCLT Hearing, Corporate Law