If the company is under liquidation then the appeal can be filed only by the liquidator and not by the Director of the company

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Last updated: 03 June 2021
Quick Summary
This Income Tax Appellate Tribunal ruling clarifies that if a company is undergoing liquidation, any appeal must be filed by the appointed liquidator. Directors are no longer authorised to file appeals on behalf of the company in such circumstances. Consequently, the appeal filed by the directors was deemed not maintainable and dismissed.

Court :
ITAT Delhi

Brief :
This appeal is filed by the assessee for Assessment Year 2008-09 against the order of the ld CIT(A)-4, New Delhi dated 22.04.2014.

Citation :
ITA No. 4058/Del/2014

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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