TMI Blog2020 (2) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... defaulted in payment of income tax to the tune of ₹ 1907.90 Lakh. In such circumstances, even if the say of the writ-applicants is accepted that the company has to recover an amount of ₹ 694.60 Lakh, the company would not be in a position to make the payment of the outstanding tax liability. Therefore, when the order dated 27.12.2017 passed under Section 179 has attained finality and is implemented with the auction of the immovable properties, no interference is called for at this belated stage. The grievance of the writ-applicants with regard to so called irregularities and illegalities in the auction proceedings conducted by the respondents can be agitated before the appropriate forum. Merely because the company is now a runn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s petition. (e) Any other relief, order or direction which Hon'ble Court may deem just, fit, proper and equitable in the facts of the case. 2. This is a second round of litigation. We take notice of the fact that the writ-applicants had come before this Court by filing the Special Civil Application No.284 of 2019 and the Special Civil Application No.285 of 2019 respectively. In the Special Civil Application No.285 of 2019, the following reliefs were prayed for: (A) YOUR LORDSHIPS may be pleased to issue the appropriate writ, order or direction, quashing and setting aside the impugned orders of attachment dated 01.03.2012 and 19.12.2018, order setting proclamation dated 29.10.2018 and 19.12.2018 and proclamation of sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer and the same had attained finality. This Court also took notice of the fact that the same was not challenged by the writ-applicants at any point of time. We also take notice of the fact that the proclamation of sale was challenged by the writ-applicants by filing the Special Civil Application No.19670 of 2018 and the Special Civil Application No.19672 of 2018 respectively. A Coordinate Bench of this Court disposed of both the writ-applications vide order dated 22.01.2016. The operative part of the said order reads thus: In light of the order passed in Special Civil Application Nos.284 of 2019 and 285 of 2019, the grievance voiced in the present petitions does not survive. The petitions stand disposed of accordingly. Notice is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In such circumstances, even if the say of the writ-applicants is accepted that the company has to recover an amount of ₹ 694.60 Lakh, the company would not be in a position to make the payment of the outstanding tax liability. Therefore, when the order dated 27.12.2017 passed under Section 179 of the Act1961 has attained finality and is implemented with the auction of the immovable properties, no interference is called for at this belated stage. The grievance of the writ-applicants with regard to so called irregularities and illegalities in the auction proceedings conducted by the respondents can be agitated before the appropriate forum. Merely because the company is now a running concern by virtue of the orders passed by the NCLT, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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