https://www.taxtmi.com/caselaws?id=162663 A tax demand notice was challenged as not maintainable because sickness and winding-up proceedings were still pending. The assessee contended that the company had been declared sick, referred to the Board for Industrial and Financial Reconstruction, and that the Board had recommended winding up, which had moved into a company petition. The legal point raised was whether statutory proceedings under the sickness and winding-up framework barred or affected the demand notice while those proceedings remained unresolved. The provided text is truncated before any final adjudication on the challenge to the notice. en-us Mon, 12 Feb 2007 00:00:00 +0530 Wed, 12 Mar 2014 14:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162663 A tax demand notice was challenged as not maintainable because sickness and winding-up proceedings were still pending. The assessee contended that the company had been declared sick, referred to the Board for Industrial and Financial Reconstruction, and that the Board had recommended winding up, which had moved into a company petition. The legal point raised was whether statutory proceedings under the sickness and winding-up framework barred or affected the demand notice while those proceedings remained unresolved. The provided text is truncated before any final adjudication on the challenge to the notice. Case-Laws VAT and Sales Tax Mon, 12 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162663