The petitioner was a successful resolution applicant (RA) and revenue raised demand upon it regarding arrear tax dues. The petitioner submitted that the claim was not placed before the Resolution Professional (RP).

The revenue submitted that in the stated table of statutory/other legal liabilities there was provision for ‘income tax old’ at Rs.14.26 crores. Subsequent disclosure in the writ petition also provided for manner, in which said amount, approved in the resolution process, was to be paid by assessee. It remained unpaid. In the circumstances, adjustment of the refund against old income tax dues was duly made.On writ the Court held that SRA could only claim to have stepped into and managed affairs of corporate debtor from date of approval of resolution plan on 7-11-2017. Writ petition was dismissed.  (AY. 2010 -11)