9911796707
TMI Blog2022 (6) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... to leave the territory of India by land, sea or air, unless he furnishes a tax clearance certificate issued by the second respondent - HELD THAT:- As already found that the basis tax liability due from the Company had been wiped off by the order of the Appellate Tribunal and the said proceedings are now to be considered afresh by the assessing officer. As of now the Company cannot be stated to be liable to pay any amount of tax, warranting imposition of any order, either u/s 179 or to be imposed with a restrictive order against the Directors of the Company or any other person under Section 230 of the Act. Therefore, the latter liability, referred to in Ext.P20, is no longer in existence. As far as, the individual liability made mention in E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , certain events occurred, which has brought in a change to the very basis of issuance of Ext.P20, contends the learned Senior Counsel Sri.Joseph Markose appearing on behalf of the petitioner, as instructed by Smt.Preetha S Nair. 3. According to the learned Senior Counsel as held by this Court in W.P(C)No.28722 of 2018, due to the order of the Appellate Tribunal in ITA 25/2021 to 30/2021 & ITA No.88/2021 and ITA No.89/2021, the very basis of tax liability imposed against the Company has eroded and therefore no tax liability remains, as against the said company. It was further contended that, as far as the individual liability of the petitioner was concerned, in the appeal preferred against the order of assessment, the Appellate Authority h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be stated to be liable to pay any amount of tax, warranting imposition of any order, either under Section 179 of the Act or to be imposed with a restrictive order against the Directors of the Company or any other person under Section 230 of the Act. Therefore, the latter liability, referred to in Ext.P20, is no longer in existence. As far as, the individual liability made mention in Ext.P20 is concerned, both Counsel pointed out and rightly too, that, petitioner had cleared that liability on the basis of the modified orders issued. Thus, it is explicit that both liabilities made mention in Ext.P20 is no longer in force, warranting the issuance of an order under Section 230 of the Act or its continuance for the time being. 7. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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