Tax appeal by an assessee company that had gone into liquidation with a liquidator appointed. The court dismissed the appeal as incapable of continuation, granting liberty to work out remedies later in accordance with law, without costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
T.C.A.No.316 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02.09.2024
CORAM :
THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND
THE HONOURABLE MR.JUSTICE C. SARAVANAN
T.C.A.No.316 of 2015
M/S Shree Ganesh EPC Pvt. Ltd.
Formerly Known As M/S Sri Ganesh Wind Power Engineers P Ltd No.7/1B2 Muppandal Main Road Aralvaimozhy, K.K.District 629301.
[cause title accepted vide order dated 20.03.2015 in M.P.No.1 of 2015]
.. Appellant
Vs.
The Assistant Commissioner of Income Tax Circle I, Tuticorin.
.. Respondent
Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961.
For the Appellant : Mr.S.Sridhar
For the Respondent : Mr.J.Narayanasamy Senior Standing Counsel
JUDGMENT
(Order of the Court was made by R.SURESH KUMAR, J.) The appellant assessee company is under liquidation and a
liquidator is also appointed and the same was recorded on
19.08.2024.
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T.C.A.No.316 of 2015
present assessee, cannot be proceeded in view of the liquidation process already initiated, this appeal is dismissed by recording the aforesaid with liberty to the assessee Company to work out the remedy in accordance with law at the later point of time. There shall be no order as to costs.
(R.S.K., J.) (C.S.N, J) 02.09.2024
Neutral Citation:Yes/No
drm
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T.C.A.No.316 of 2015
To:
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T.C.A.No.316 of 2015
R. SURESH KUMAR, J. AND C. SARAVANAN, J.
(drm)
T.C.A.No.316 of 2015
02.09.2024
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1 provisions across 1 enactments
M/S Shree Ganesh EPC Pvt. Ltd.
The Assistant Commissioner of Income Tax Circle I, Tuticorin
R. Suresh Kumar
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
