https://www.taxtmi.com/caselaws?id=166274 Final income-tax penalty orders that had been passed before liquidation and not challenged in appeal remained binding on the official liquidator, who could not reopen them collaterally in winding-up proceedings; the corresponding claim was therefore admissible. A penalty proceeding commenced after the winding-up order, however, required leave of the company court and notice to the official liquidator, and in the absence of such leave the resulting liability could not be enforced against the company in liquidation; that claim was excluded from admission. en-us Fri, 08 Sep 1961 00:00:00 +0530 Thu, 11 Sep 2014 13:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166274 Final income-tax penalty orders that had been passed before liquidation and not challenged in appeal remained binding on the official liquidator, who could not reopen them collaterally in winding-up proceedings; the corresponding claim was therefore admissible. A penalty proceeding commenced after the winding-up order, however, required leave of the company court and notice to the official liquidator, and in the absence of such leave the resulting liability could not be enforced against the company in liquidation; that claim was excluded from admission. Case-Laws Income Tax Fri, 08 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166274