Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Tribunal leave is mandatory for continuation of a pending suit by or against a company in liquidation. Where joint reliefs are sought against the company and a co-defendant, the claimant cannot maintain the suit or appeal by deleting the company from the parties. The liquidator must be served and represented in proceedings involving the company in liquidation. The commercial judgment was set aside, and the suit was remitted for fresh consideration only if leave is obtained from the Tribunal to continue proceedings against the company.
Tribunal leave is mandatory for continuation of a pending suit by or against a company in liquidation. Where joint reliefs are sought against the company and a co-defendant, the claimant cannot maintain the suit or appeal by deleting the company from the parties. The liquidator must be served and represented in proceedings involving the company in liquidation. The commercial judgment was set aside, and the suit was remitted for fresh consideration only if leave is obtained from the Tribunal to continue proceedings against the company.
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TaxTMI 
TaxTMI 
of 4888 
