Unknown vs The Assistant Commissioner
2024 Latest Caselaw 17250 Mad

Madras High Court

Unknown vs The Assistant Commissioner on 2 September, 2024

Author: R. Suresh Kumar

Bench: R. Suresh Kumar, C. Saravanan

                                                                                  T.C.A.No.316 of 2015



                                     IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                      DATED: 02.09.2024

                                                           CORAM :

                                    THE HONOURABLE MR.JUSTICE R. SURESH KUMAR
                                                       AND
                                     THE HONOURABLE MR.JUSTICE C. SARAVANAN

                                                      T.C.A.No.316 of 2015

                     M/S Shree Ganesh EPC Pvt. Ltd.
                     Formerly Known As M/S Sri Ganesh Wind Power Engineers P Ltd
                     No.7/1B2 Muppandal Main Road
                     Aralvaimozhy, K.K.District 629301.

                     [cause title accepted vide order dated
                     20.03.2015 in M.P.No.1 of 2015]                         ..     Appellant

                                                               Vs.

                     The Assistant Commissioner
                      of Income Tax Circle I, Tuticorin.                     ..     Respondent

                     Prayer: Appeal filed under Section 260A of the Income Tax Act,
                     1961.

                                  For the Appellant        :     Mr.S.Sridhar

                                  For the Respondent       :     Mr.J.Narayanasamy
                                                                 Senior Standing Counsel

                                                        JUDGMENT

(Order of the Court was made by R.SURESH KUMAR, J.) The appellant assessee company is under liquidation and a

liquidator is also appointed and the same was recorded on

19.08.2024.

https://www.mhc.tn.gov.in/judis

2. In view of the same, since the appeal, as such with the

present assessee, cannot be proceeded in view of the liquidation

process already initiated, this appeal is dismissed by recording the

aforesaid with liberty to the assessee Company to work out the

remedy in accordance with law at the later point of time. There shall

be no order as to costs.

                                                               (R.S.K., J.)         (C.S.N, J)
                                                                           02.09.2024

                     Neutral Citation:Yes/No

                     drm

https://www.mhc.tn.gov.in/judis

To:

1. The Assistant Commissioner of Income Tax Circle I, Tuticorin.

https://www.mhc.tn.gov.in/judis

R. SURESH KUMAR, J.

AND C. SARAVANAN, J.

(drm)

02.09.2024

https://www.mhc.tn.gov.in/judis