COMMISSIONER OF INCOME TAX II Vs. OFFICIAL LIQUIDATOR

JUDGEMENT

(1.) Heard Mr. Yadav, learned Advocate appeared for the Official Liquidator, Mr. M.R. Bhatt, learned senior Counsel for the applicant Income Tax Department (hereinafter referred to as 'the Department' for sake of convenience) and Mr. Vasavada, learned Advocate has made submissions on behalf of the Textile Labour Association.

(2.) In Company Petition No.253/2000, the Official Liquidator of M/s. Gujarat Telephone Cables Ltd. has taken out the captioned report being OLR No.35/2012.

(3.) On the other hand, the Department has taken out Judge's Summons which is registered as Company Application No.245/2012. In the said summons dated 2.7.2012, the Department has prayed, inter alia, that : -