2022 (4) TMI 1458

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....ial Liquidator. ORDER The Court : In compliance of my order dated 16th March, 2022, Official Liquidator has filed a report through its learned advocate which may be kept with the records. This writ petition has been filed against the impugned two garnishee notices dated 18th February, 2009 for recovery of the income tax demand in question against the petitioners who were the directors of ....

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....re issued. In view of the report of the Official Liquidator dated 8th April, 2022 which has been filed in Court it appears that the company has already gone into liquidation on 11th August, 1997 and further on perusal of the aforesaid report of the Official Liquidator it appears that he has got no fund in his hand. Since it is a Government revenue arises out of a valid assessment order which was n....

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....ity concerned. Without going into these disputed facts that whether claim was lodged before the Official Liquidator, admitted position today which exists on the basis of report of the Official Liquidator is that even if the respondent Income Tax Authority wants to recover the demand from the said company, it is not in existence and has already been dissolved in March 2013 upon formal advertisem....