AIR 1953 CALCUTTA 487

Calcutta High Court

Hon'ble Judge(s): S. R. Das Gupta , J

(A) Companies Act (7 of 1913) , S.230(a)— Taxes. Income-Tax Act (11 of 1922) , S.18A— The sum demanded under S.18A, Income-tax Act, is not a tax which became due and payable within the meaning of S.230.(Para 1) Anno : Companies Act, S.230 N.1. (B) Companies Act (7 of 1913) , S.231— Re-opening of assessment. Evidence Act (1 of 1872) , S.101, S.102, S.103— Where an assessee wants in winding up proceeding to reopen an assessment which has been made by the Income-tax authorities it must be established by the assessee that the assessment has been an improper one. (1875) 10 Ch A 373, Rel. on.(Para 3) Anno : Companies Act, S.231 N.1; Evidence Act, Ss.101 to 103 N.4, 8. .....