https://www.taxtmi.com/caselaws?id=35684 The court upheld the single judge's order, dismissing the appeal and affirming that the Income Tax Officer's demand for interest after the winding-up order constituted a legal proceeding requiring court approval as per the Companies Act. The decision was based on the precedence of legal proceedings for tax recovery falling under the ambit of section 446 of the Companies Act and the primacy of special provisions in the Companies Act over general provisions in the Income Tax Act. en-us Wed, 22 Nov 1978 00:00:00 +0530 Tue, 16 Mar 2010 10:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35684 The court upheld the single judge's order, dismissing the appeal and affirming that the Income Tax Officer's demand for interest after the winding-up order constituted a legal proceeding requiring court approval as per the Companies Act. The decision was based on the precedence of legal proceedings for tax recovery falling under the ambit of section 446 of the Companies Act and the primacy of special provisions in the Companies Act over general provisions in the Income Tax Act. Case-Laws Income Tax Wed, 22 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35684