https://www.taxtmi.com/caselaws?id=27781 Whether tax interest under the Income-tax Act can be levied against a company in liquidation was addressed by applying the Companies Act requirement that court sanction is a precondition to enforcement during winding up; the absence of sanction under the statutory scheme invalidates attempts to levy or enforce interest against the official liquidator, and the challenge to the demand was allowed as unenforceable. en-us Tue, 27 Mar 1984 00:00:00 +0530 Tue, 16 Feb 2010 10:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27781 Whether tax interest under the Income-tax Act can be levied against a company in liquidation was addressed by applying the Companies Act requirement that court sanction is a precondition to enforcement during winding up; the absence of sanction under the statutory scheme invalidates attempts to levy or enforce interest against the official liquidator, and the challenge to the demand was allowed as unenforceable. Case-Laws Income Tax Tue, 27 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27781