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2012 (10) TMI 429 - AT - Income TaxAggrieved party - right to appeal - CIT(A) dismissed the appeals by the directors as 'not maintainable - liability of directors u/s 179 - Held that:- the apprehension of the assessees that they have been made liable to pay a portion of tax u/s 179 of the Act, is unwarranted and misconceived. As per the provisions of the Income-tax Act, no person can be made liable to pay any tax for himself or on behalf of any other entity for which he has been associated unless a specific order is passed in the matter. In the present case, no such order u/s 179 of the Act has been passed. - the appeals preferred by the assessees are dismissed as 'not maintainable'.
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