TMI Blog1975 (4) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... r, A-Ward, Nellore Circle, Nellore, has filed this application to direct the official liquidator to file the income-tax return of Messrs. Civil Supplies Corporation (in voluntary liquidation), Pamur, for the assessment year 1966-67. From the averments of the application, it is seen that the company was brought under voluntary liquidation and on completing the work, the voluntary liquidator submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Now that the situation being this, the income-tax department says that the official liquidator is the " principal officer " within the meaning of section 2(35) of the Income-tax Act, 1961, and so, he can be called upon to file a return for the assessment year 1966-67. The circumstances as mentioned above are not in dispute. The liquidation work had been completed by the voluntary liquidator him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uffice if the Income-tax Officer merely service a notice on him treating him as the " principal officer ". He must also be a person connected " with the management or administration " of the company. Could it be said, in the circumstances of the case, that the official liquidator is a person connected with the " management or administration " of the company ? The circumstances disclose that he i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
