Residential status in liquidation depended on control and management being vested in the liquidator, defeating certification for appeal.

The residential status issue under section 6(3)(ii) of the Income-tax Act turned on whether the assessee's control and management during the relevant previous year was vested in the liquidator. The earlier reference had already resolved that question in the assessee's favour, applying the principle governing companies in liquidation that control and management is treated as vested in the High Court acting through the liquidator. In light of those concluded findings, no substantial question of law of general public importance survived for certification, and the request for a certificate for appeal was refused.

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Issues: Whether the applicant was entitled to a certificate for appeal on the ground that substantial questions of law of general public importance arose from the earlier reference judgment concerning the assessee's residential status under section 6(3)(ii) of the Income-tax Act, 1961.

Analysis: The earlier reference had already decided the question in favour of the assessee by holding that the control and management of the assessee's affairs during the relevant previous year was with the liquidator. That finding had been affirmed with reference to the principles governing companies in liquidation, under which the control and management was treated as vested in the High Court acting through the liquidator. In view of those concluded findings, no substantial question of law of public importance survived for certification.

Conclusion: The request for a certificate for appeal was refused and the application failed.

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