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TMI Blog2022 (3) TMI 1613X X X X Extracts X X X X X X X X Extracts X X X X ..... bove order passed on 15.3.2021 by the National Company Law Tribunal for liquidating the petitioner, the petitioner was represented by the liquidator in the capacity of an IRP and later as an RP. The petitioner company is located in Union Territory of Puducherry whereas the liquidator is operating from Chennai. Though it would have been ideal on the part of the liquidator to give a suitable intimation to the respondent Income Tax Department even prior to order of the liquidation that the petitioner company was represented by the liquidator in the capacity of an IRP and later as an RP, the fact remains that there was some failure on the part of the liquidator. The liquidator has given only postfacto intimated after the assessment order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion sent by the Jurisdictional Assistant Commissioner of Income Tax on 06.06.2019 to finalize the assessment. 2. It is the case of the petitioner (now represented by the liquidator appointed by NCLT, Chennai) that an assement order has been passed on 25.06.2021 by the respondent. It is submitted that the registered office of the petitioner company is situated in Union Territory of Puducherry and within the jurisdiction of the Assistant Commissioner of Income Tax Department, DP Thottam, Behind Ananda Inn, Muthaiapet, Purcherry 605003. The learned counsel for petitioner submits that though the notice has been received at the registered office of the petitioner in Puducherry, the liquidator (formerly IRP and later as a RP) was unaware of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o interference can be made. That apart, it is submitted that the petitioner company is under liquidation and eventually wound up and there is no threat of any recovery proceedings and therefore, the impugned order cannot be interfered with. 6. Alternatively, the learned counsel for the respondent submits that the petitioner who is represented by the liquidator can file an appeal before the Commissioner of Income Tax appeals on merits and therefore, the writ petition is liable to be dismissed. 7. The Learned counsel for the respondent has also placed reliance on a decision of the Full Bench of the Hon'ble Supreme Court in PCIT Vs. Iven Interactive Pvt. Ltd. in Civil Appeal No. 8132 of 2019. A specific reference was made to paragraph No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice or summon or requisition or order of any other communication under this Act (here after in this section referred to as ''communication'') may be made by delivering or transmitting a copy thereof, to the person there in named. (a) by post or by such courier services as may be approved by the Board; or (b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons; or (c) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000); or (d) by any other means of transmission of documents as provided by rules made by the Board in this behalf. (2) The Board may make rules providing for the addresses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or-- (a) shall not, without the leave of the [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner], part with any of the assets of the company or the properties in his hands until he has been noticed by the [Assessing] Officer under sub-section (2) ; and (b) on being so notified, shall set aside an amount, equal to the amount notified and, until he so sets aside such amount, shall not part with any of the assets of the company or the properties in his hands : Provided that nothing contained in this sub- section shall debar the liquidator from parting with such assets or properties for the purpose of the payment of the tax payable by the company or for making any payment to secured creditors wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the petitioner was represented by the liquidator in the capacity of an IRP and later as an RP. The petitioner company is located in Union Territory of Puducherry whereas the liquidator is operating from Chennai. Though it would have been ideal on the part of the liquidator to give a suitable intimation to the respondent Income Tax Department even prior to order of the liquidation that the petitioner company was represented by the liquidator in the capacity of an IRP and later as an RP, the fact remains that there was some failure on the part of the liquidator. 14. The liquidator has given only postfacto intimated after the assessment order dated 25.6.2021 came to be passed by the respondent. Since the assets of the petitioner company i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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