M/S Shree Ganesh Epc P Ltd v. The Assistant Commissioner

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 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.

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 drm

To:

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

R. SURESH KUMAR, J.

AND C. SARAVANAN , J.

(drm) 02.09.2024