1975 (4) TMI 36

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....ome-tax vis-a-vis the Companies Act. The Income-tax Officer, A-Ward, Nellore Circle, Nellore, has filed this application to direct the official liquidator to file the income-tax return of Messrs. Civil Supplies Corporation (in voluntary liquidation), Pamur, for the assessment year 1966-67. From the averments of the application, it is seen that the company was brought under voluntary liquidation a....

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.... company. That is also admitted by the official liquidator. Now that the situation being this, the income-tax department says that the official liquidator is the " principal officer " within the meaning of section 2(35) of the Income-tax Act, 1961, and so, he can be called upon to file a return for the assessment year 1966-67. The circumstances as mentioned above are not in dispute. The liquidati....

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....thin the meaning of section 2, clause (35). It would not suffice if the Income-tax Officer merely service a notice on him treating him as the " principal officer ". He must also be a person connected " with the management or administration " of the company. Could it be said, in the circumstances of the case, that the official liquidator is a person connected with the " management or administratio....