2022 (6) TMI 153

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....>Income Tax<br>THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS PETITIONER: ADV PREETHA S.NAIR RESPONDENTS: ADVS. SRI.JOSE JOSEPH, SC, FOR INCOME TAX, SMT.C.G.PREETHA, CGC AND MANU S., ASG OF INDIA OTHER PRESENT: SRI. JOSEPH MARKOSE JUDGMENT BECHU KURIAN THOMAS,J Petitioner was proceeded against under Section 179 of the Income Tax Act, 1961 for the income tax dues of a Company by n....

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....h Markose appearing on behalf of the petitioner, as instructed by Smt.Preetha S Nair. 3. According to the learned Senior Counsel as held by this Court in W.P(C)No.28722 of 2018, due to the order of the Appellate Tribunal in ITA 25/2021 to 30/2021 & ITA No.88/2021 and ITA No.89/2021, the very basis of tax liability imposed against the Company has eroded and therefore no tax liability remains, as....

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....dened by an order under the said provision. 5. Sri.Jose Joseph, the learned Standing Counsel for the Income Tax Department submitted that, though an order against the company has been set aside and remanded back to the assessing officer, the said question is still open for reconsideration by the assessing officer. The learned Standing Counsel fairly conceded that, as far as the individual liabi....