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1973 (12) TMI 6 - DELHI HIGH COURTThis appeal is directed against an order of the District Judge by which the petition of the appellant under section 153A(1)(f) of the Companies Act, 1913, seeking an order providing for payment of certain tax outstandings of respondent No. 2 by respondent No. 1 and/or respondent No. 3 was dismissed on the grounds that the petition was not only not maintainable but was also barred by time and the question that this appeal raises are as to the true construction of the provisions of section 153A(1)(f) of the Act of 1913 and its corresponding provision in the Act of 1956 as also of the provisions of article 137 of the Limitation Act, 1963 - Whether application for discharge of tax liability of transferor-company under a scheme of amalgamation by transferee company and/or liquidator of transferor-company would be maintainable
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