TaxTMI 
TaxTMI 
2022 (3) TMI 1613
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.... Tribunal, Chennai. The liquidator who was appointed as an Interim Resolution Professional (IRP) failed to reply to the intimation sent by the Jurisdictional Assistant Commissioner of Income Tax on 06.06.2019 to finalize the assessment. 2. It is the case of the petitioner (now represented by the liquidator appointed by NCLT, Chennai) that an assement order has been passed on 25.06.2021 by the respondent. It is submitted that the registered office of the petitioner company is situated in Union Territory of Puducherry and within the jurisdiction of the Assistant Commissioner of Income Tax Department, DP Thottam, Behind Ananda Inn, Muthaiapet, Purcherry 605003. The learned counsel for petitioner submits that though the notice has been recei....
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....RP ought to have taken note of this e-mail IDs so as to comply with the requirements of the Income Tax Act and therefore submits that no interference can be made. That apart, it is submitted that the petitioner company is under liquidation and eventually wound up and there is no threat of any recovery proceedings and therefore, the impugned order cannot be interfered with. 6. Alternatively, the learned counsel for the respondent submits that the petitioner who is represented by the liquidator can file an appeal before the Commissioner of Income Tax appeals on merits and therefore, the writ petition is liable to be dismissed. 7. The Learned counsel for the respondent has also placed reliance on a decision of the Full Bench of the Hon&#....
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....about the order of liquidation. 11. Section 282 of the Income Tax Act, reads as under:- Service of notice generally. 282. (1) The service of a notice or summon or requisition or order of any other communication under this Act (here after in this section referred to as ''communication'') may be made by delivering or transmitting a copy thereof, to the person there in named. (a) by post or by such courier services as may be approved by the Board; or (b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons; or (c) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 200....
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....of the appointment of the liquidator the amount which, in the opinion of the [Assessing] Officer, would be sufficient to provide for any tax which is then, or is likely thereafter to become, payable by the company. (3) The liquidator- (a) shall not, without the leave of the [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner], part with any of the assets of the company or the properties in his hands until he has been noticed by the [Assessing] Officer under sub-section (2) ; and (b) on being so notified, shall set aside an amount, equal to the amount notified and, until he so sets aside such amount, shall not part with any of the assets of the company or the properties in his ha....
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....or the time being in force [except the provisions of the Insolvency and Bankruptcy Code, 2016].'' 13. All through the period during the course of assessment even prior to the above order passed on 15.3.2021 by the National Company Law Tribunal for liquidating the petitioner, the petitioner was represented by the liquidator in the capacity of an IRP and later as an RP. The petitioner company is located in Union Territory of Puducherry whereas the liquidator is operating from Chennai. Though it would have been ideal on the part of the liquidator to give a suitable intimation to the respondent Income Tax Department even prior to order of the liquidation that the petitioner company was represented by the liquidator in the capacity of....