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The Deputy Commissioner Of Income Tax v. Official Liquidator Of M/S Narendra Dada Agro Industries Ltd

High Court 30 Jul 2010 In favour of: Revenue

Forum / Bench

High Court · testcase

Parties

Date of order

30 Jul 2010

Assessment year(s)

—

Outcome

Allowed

Case summary

In The Deputy Commissioner Of Income Tax v. Official Liquidator Of M/S Narendra Dada Agro Industries Ltd, the High Court (2010) allowed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH : NAGPUR Company Application (CAO)No.716 of 2010 in CMP No.13/2002 The Deputy Commissioner of Income Tax ..vs.. Official Liquidator of M/s Narendra Dada Agro Industries Ltd. Office Notes, Office Memoranda ofCoram, appearances, Court's orders or directions and Registrar's orders. Court's or Judge's orders CORAM: B.P. DHARMADHIKARI, J. DATED : JULY 30, 2010. Heard Advocate Mohta, learned counsel holding for Adv.Parchure for the applicant and learned official liquidator in-person. The Income Tax Department is praying for condoning the delay of six years and 51 days in lodging the claim with Official Liquidator in the matter of M/s Narendra Dada Agrao Industries Ltd. (in liquidation). The Official liquidator has placed on record submissions pointing out that at the most amount of Rs.4,52,249.36 is presently available with him for disbursement in accordance with law. Apart from this, Official Liquidator has no specific objection in the matter. I do not find any mala fide on the part of the applicant. The delay is condoned. The application is allowed. JUDGE

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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