https://www.taxtmi.com/caselaws?id=779829 HC held section 458A's four-year limitation (3+1) is unambiguous and begins from the date of the winding-up order, excluding the period between commencement of winding-up proceedings and the winding-up order. The Single Judge's finding that limitation began on filing of the statement of affairs was set aside. Because the winding-up order merged with the appellate order dated 06.03.2020, limitation runs from that date. The Official Liquidator's application filed 13.09.2020 was within the prescribed limitation. Appeal dismissed. en-us Wed, 17 Sep 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779829 HC held section 458A's four-year limitation (3+1) is unambiguous and begins from the date of the winding-up order, excluding the period between commencement of winding-up proceedings and the winding-up order. The Single Judge's finding that limitation began on filing of the statement of affairs was set aside. Because the winding-up order merged with the appellate order dated 06.03.2020, limitation runs from that date. The Official Liquidator's application filed 13.09.2020 was within the prescribed limitation. Appeal dismissed. Case-Laws Companies Law Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779829