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2017 (10) TMI 1526 - HC - Income TaxIncome tax notice u/s 179 - alleged default of notice on the third appellant - HELD THAT:- The appeal was dismissed for non-prosecution; an application for restoration was filed after two years. Notice has been issued on that application, returnable for 13.12.2017. In the meanwhile, the applicant had sought urgent orders to restrain coercive action. Having regard to the totality of the circumstances, the Court is of the opinion that it is open to the applicant - or any other party, who claims entitlement, to approach the Income Tax authorities and resist the notice or demand or any such action. Any representation made by the applicant on behalf of the Company shall not be treated as conclusive of any contentions which any party may be entitled to seek before the Court or the National Company Law Tribunal.
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