https://www.taxtmi.com/caselaws?id=100303 Interest levied under section 220(2) of the Income-tax Act against a company in liquidation was held unenforceable because prior court sanction under section 446(2) of the Companies Act had not been obtained. As compliance with that mandatory requirement was absent, the levy could not be sustained against the official liquidator, and the demand notices were liable to be cancelled. en-us Tue, 27 Mar 1984 00:00:00 +0530 Tue, 31 Jan 2012 18:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100303 Interest levied under section 220(2) of the Income-tax Act against a company in liquidation was held unenforceable because prior court sanction under section 446(2) of the Companies Act had not been obtained. As compliance with that mandatory requirement was absent, the levy could not be sustained against the official liquidator, and the demand notices were liable to be cancelled. Case-Laws Companies Law Tue, 27 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100303