2025 (6) TMI 1948

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....>Dated:- 24-6-2025<br>ITA No. 1216/Bang/2017, IT(TP)A No. 929/Bang/2014, IT(TP)A No. 123/Bang/2014, IT(TP)A No. 472/Bang/2015, IT(TP)A No. 104/Bang/2016 And IT(TP)A No. 2827/Bang/2018, IT(TP)A No. 1057/Bang/2014, IT(TP)A No. 244/Bang/2014 And IT(TP)A No. 515/Bang/2015 - -<br>Income Tax<br>Shri Prashant Maharishi, Vice President And Shri Soundararajan K, Judicial Member For the Assessee : Smt. V....

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.... assessment order passed u/s. 143(3) r.w.s. 144C(5) of the Act dated 31.1.2014 passed by the DCIT, Circle 1(5), Bangalore and Form 36 is present by Anita Karuturi, Director. (d) IT(TP)A No.472/Bang/2015 is filed by assessee against the assessment order passed u/s. 143(3) r.w.s. 144C of the Act dated 29.1.2015 by the DCIT, Circle 4(1)(1), Bangalore and Form 36 is signed by K.S. Ramakrishna....

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.... sold through auction. Liquidator is representing the company for liquidation matters as well as before NCLT. However, the present appeals directed before us are signed by some directors of the company. On appointment of liquidator, those directors do not have any locus standi to file and pursue these appeals. The Liquidator has though issued Letter of Authority in favour of the counsel, however, ....

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....e dismissed. 5. The ld. AO has also filed appeals in these cases in IT(TP)A No.1057/Bang/2014 for AY 2008-09, IT(TP)A No.244/Bang/2014 for AY 2009-10 & IT(TP)A No.515/Bang/2015 for AY 2010-11. The company is already into liquidation, the assets of the company are being sold as per various notices and e-auction sale notices published by the Liquidator. Even if the Revenue succeeds in these appea....