https://www.taxtmi.com/circulars?id=9243 Where the tax officer fails to give the statutory intimation after the official liquidator has given notice of appointment, the liquidator cannot be regarded as having failed under the relevant provision and it is difficult to fix personal liability on him; tax officers should promptly ascertain and intimate tax and estimated capital gains liabilities, bring outstanding taxes to the court's notice in pending liquidation and may refer the liquidator's conduct for company law action, while recoveries through the liquidator do not preclude action against directors. en-us Fri, 19 Jan 1979 00:00:00 +0530 Fri, 03 Jun 2011 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9243 Where the tax officer fails to give the statutory intimation after the official liquidator has given notice of appointment, the liquidator cannot be regarded as having failed under the relevant provision and it is difficult to fix personal liability on him; tax officers should promptly ascertain and intimate tax and estimated capital gains liabilities, bring outstanding taxes to the court's notice in pending liquidation and may refer the liquidator's conduct for company law action, while recoveries through the liquidator do not preclude action against directors. Circulars Income Tax Fri, 19 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9243