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of <h1>Delhi High Court Upholds Company Liquidation, Legal Issues Unresolved</h1> <h3>THE PR. COMMISSIONER OF INCOME TAX -6 Versus MOSER BAER INDIA LTD</h3> The Delhi High Court upheld the liquidation of a company, closing appeals in accordance with a previous Bench decision. The legal issues raised in the ... Proceedings against company in liquidation - HELD THAT:- A perusal of this judgment [2022 (3) TMI 1287 - DELHI HIGH COURT] would show, that the appeal of the appellant/revenue was disposed of, primarily on the ground that the respondent company was in liquidation. Given the judgment passed by the coordinate Bench, Mr Chandra says that he cannot argue to the contrary, at least before this Court. These appeals stand closed, in line with the judgment rendered by the coordinate Bench. The High Court Delhi High Court cited a judgment regarding the liquidation of a company, leading to the closure of appeals in line with the coordinate Bench's decision. The questions of law raised in the appeals will remain open as the matter was not examined on merits.
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