Supreme Court Upholds Income Tax Officer's Jurisdiction to Reassess Company in Liquidation Without Leave of Winding Up Court. Reassessment Proceedings Under Income Tax Act, 1961 Held Not to Be Legal Proceedings Requiring Leave Under Section 446(1) of Companies Act, 1956....
The appeal before the Supreme Court arose from a judgment of the Bombay High Court concerning the need for leave of the winding up court before an Income Tax Officer could proceed with reassessment of...




