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1962 (10) TMI 31 - HC - Companies LawExtract: .......f. The company in liquidation is still an assessee, and income-tax proceedings up to the stage of assessment do not fall within the scope of the words other legal proceedings as used in section 446 of the Companies Act, 1956. Accordingly, the petition is dismissed, but, in the circumstances of the case, the parties are left to bear their own costs.
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