https://www.taxtmi.com/caselaws?id=6904 A creditor, including the Income-tax Department, may seek relief against dissolution if it appears to the court as a person interested, and a tax claim is enough to confer locus standi. An application under section 559(1) is timely if filed within two years of dissolution, and the date of filing, not the date of the order, is decisive. Allegations that the voluntary winding-up and dissolution were fraudulent or concealed must be strictly proved; on the record, fraud and concealment were not established, so there was no basis to declare the dissolution void. en-us Mon, 24 Apr 1967 00:00:00 +0530 Sat, 07 Feb 2009 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6904 A creditor, including the Income-tax Department, may seek relief against dissolution if it appears to the court as a person interested, and a tax claim is enough to confer locus standi. An application under section 559(1) is timely if filed within two years of dissolution, and the date of filing, not the date of the order, is decisive. Allegations that the voluntary winding-up and dissolution were fraudulent or concealed must be strictly proved; on the record, fraud and concealment were not established, so there was no basis to declare the dissolution void. Case-Laws Income Tax Mon, 24 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6904