https://www.taxtmi.com/caselaws?id=104528 Section 457(1)(a) of the Companies Act, 1956 does not require an official liquidator to engage counsel or finance a defence for an ex-director facing income-tax proceedings in her personal capacity. The assessments related to periods long before the winding-up order, and the company had already filed the appeals before liquidation. The notice under section 179 of the Income-tax Act, 1961 was issued personally to the ex-director, so the responsibility to appear and contest it remained with her. Reassessment proceedings of this kind were also treated as outside the legal proceedings contemplated by section 457(1)(a) in the context of liquidation. en-us Tue, 16 Dec 1997 00:00:00 +0530 Wed, 29 Feb 2012 14:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104528 Section 457(1)(a) of the Companies Act, 1956 does not require an official liquidator to engage counsel or finance a defence for an ex-director facing income-tax proceedings in her personal capacity. The assessments related to periods long before the winding-up order, and the company had already filed the appeals before liquidation. The notice under section 179 of the Income-tax Act, 1961 was issued personally to the ex-director, so the responsibility to appear and contest it remained with her. Reassessment proceedings of this kind were also treated as outside the legal proceedings contemplated by section 457(1)(a) in the context of liquidation. Case-Laws Companies Law Tue, 16 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104528