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1975 (4) TMI 36 - ANDHRA PRADESH HIGH COURTExtract: .......ction 2(35) of the Income-tax Act. If he is not a principal officer, he has no liability or duty to file any income-tax return. Consequently, this application for directing the official liquidator to file the income-tax return on behalf of the company is untenable. It is, accordingly, dismissed, but, in the circumstances of the case, without costs.
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