https://www.taxtmi.com/caselaws?id=7936 The court upheld the company's liability to file income tax returns during liquidation and determined that the liquidator qualifies as the "principal officer" under the Income-tax Act, 1961. The judgment emphasized the liquidator's responsibility to address all company liabilities, including income tax, during the winding-up process. The appeal by the official liquidator was dismissed, affirming the order for the liquidator to prepare and file income tax returns for interest earned during the winding-up. en-us Wed, 14 Oct 1970 00:00:00 +0530 Tue, 24 Mar 2009 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7936 The court upheld the company's liability to file income tax returns during liquidation and determined that the liquidator qualifies as the "principal officer" under the Income-tax Act, 1961. The judgment emphasized the liquidator's responsibility to address all company liabilities, including income tax, during the winding-up process. The appeal by the official liquidator was dismissed, affirming the order for the liquidator to prepare and file income tax returns for interest earned during the winding-up. Case-Laws Income Tax Wed, 14 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7936