2001 (7) TMI 46

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....SAYAT C. J. -At the instance of the assessee, the following questions have been referred by the Income-tax Appellate Tribunal, Delhi Bench-E ("the Tribunal" for short), under section 256(1) of the Income-tax Act, 1961 ('the Act" in short), for the opinion of this court: "(1) Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that as the official liquid....

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....served on the official liquidator. The background in which the notices were issued was that the company was ordered to be wound up by the High Court and the official liquidator was appointed by the court to take over all the affairs of the company and to carry out the process of winding-up. The Tribunal recorded a finding to the effect that there was no other principal officer and when the officia....