https://www.taxtmi.com/caselaws?id=39078 The court held that the official liquidator falls within the definition of "principal officer" under section 2(35)(b) of the Income-tax Act as they are connected with the management or administration of the company. The official liquidator is obligated to file the income-tax return for the company in voluntary liquidation to protect revenue interests. The duty to file the return does not make the official liquidator personally liable for tax liabilities but facilitates tax assessment completion. The appeal by the Income-tax Officer was allowed, with no order as to costs. en-us Fri, 05 Dec 1975 00:00:00 +0530 Mon, 12 Apr 2010 13:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39078 The court held that the official liquidator falls within the definition of "principal officer" under section 2(35)(b) of the Income-tax Act as they are connected with the management or administration of the company. The official liquidator is obligated to file the income-tax return for the company in voluntary liquidation to protect revenue interests. The duty to file the return does not make the official liquidator personally liable for tax liabilities but facilitates tax assessment completion. The appeal by the Income-tax Officer was allowed, with no order as to costs. Case-Laws Income Tax Fri, 05 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39078