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2008 (10) TMI 67 - HC - Income TaxPetitioners is a Director of a Company – order issued u/s 179 by the respondent-authority for recovery of tax due by company tax from director – held that Revenue was required to establish that such recovery could not be effected from the Company and only then could the Directors be called upon to discharge the liability of the Company – but revenue failed to do so – therefore, order issued u/s 179 is quashed and set aside
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