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2018 (10) TMI 1227 - HC - Income TaxPetitione's right to represent the company before and after winding up - Held that:- Admittedly, the offence was committed before the winding up proceedings were initiated against the company and at that time official liquidator had not taken over. Liability, if any, cannot operate with retrospective effect. The petitioners are responsible for omissions or commission on behalf of company when the company had not gone into the winding up. Revisional court below has dealt with the arguments raised by the petitioner relying upon the judgment of Supreme Court and Bombay High Court. No contrary judgment has been cited. Hence, no interference is warranted by the third court and all the three petitions are dismissed.
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