AdvertisementPradeep Kothari Vs Official Liquidator (Madras High Court)The Madras High Court considered an application seeking permission to appoint an Advocate specialising in income tax matters to examine the books of accounts, financial records and other available documents of a company in liquidation. The applicant submitted that a report filed by the Official Liquidator in September 2025 had recorded a claim of Rs.6,29,73,549 by the Income Tax Department. According to the applicant, verification showed that the assessment also covered a period subsequent to the order of liquidation and the appointment of the Official Liquidator. It was therefore submitted that the matter required engagement with the Income Tax Department and that appointing an Advocate with expertise in income tax practice would be in the beneficial interest of the company in liquidation. Hence, the matter had to be taken up with the Income Tax Department, and for that purpose, if an advocate with expertise in income tax practice is appointed, it would be in the beneficial interest of the company in liquidation.