https://www.taxtmi.com/caselaws?id=20203 The court ruled in favor of the Revenue, upholding the validity of the assessment procedures, taxability of a company in liquidation, and deductions claimed by the assessee. Issues concerning non-computation of tax, validity of the return signed by the liquidator, and legality of proceedings under section 147(a) were decided against the assessee. The court did not address the necessity of reference under section 144B for reassessment and the limitation on assessment as these issues were not pressed by the parties. en-us Fri, 09 Jul 1993 00:00:00 +0530 Thu, 12 Nov 2009 13:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20203 The court ruled in favor of the Revenue, upholding the validity of the assessment procedures, taxability of a company in liquidation, and deductions claimed by the assessee. Issues concerning non-computation of tax, validity of the return signed by the liquidator, and legality of proceedings under section 147(a) were decided against the assessee. The court did not address the necessity of reference under section 144B for reassessment and the limitation on assessment as these issues were not pressed by the parties. Case-Laws Income Tax Fri, 09 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20203