2022 (9) TMI 1452 - HC - Income Tax

Proceedings against company in liquidation - HELD THAT - A perusal of this judgment 2022 (3) TMI 1287 - DELHI HIGH COURT would show, that the appeal of the appellant/revenue was disposed of, primarily on the ground that the respondent company was in liquidation. Given the judgment passed by the coordinate Bench, Mr Chandra says that he cannot argue to the contrary, at least before this Court. These appeals stand closed, in line with the judgment rendered by the coordinate Bench.

Summary

The High Court Delhi High Court cited a judgment regarding the liquidation of a company, leading to the closure of appeals in line with the coordinate Bench's decision. The questions of law raised in the appeals will remain open as the matter was not examined on merits.