https://www.taxtmi.com/caselaws?id=99329 The court determined that the official liquidator qualifies as the "principal officer" under section 2(35) of the Income-tax Act, 1961, due to the duties involving the management and administration of the company in voluntary liquidation. Consequently, the official liquidator is required to file the income-tax return for the company for the assessment year 1966-67. The Income-tax Officer's appeal was successful, and the official liquidator was instructed to fulfill the statutory obligation. en-us Fri, 05 Dec 1975 00:00:00 +0530 Wed, 25 Jan 2012 18:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99329 The court determined that the official liquidator qualifies as the "principal officer" under section 2(35) of the Income-tax Act, 1961, due to the duties involving the management and administration of the company in voluntary liquidation. Consequently, the official liquidator is required to file the income-tax return for the company for the assessment year 1966-67. The Income-tax Officer's appeal was successful, and the official liquidator was instructed to fulfill the statutory obligation. Case-Laws Companies Law Fri, 05 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99329