Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 442 - HC - Income TaxJurisdiction of the AO to commence proceedings u/s 179 (1) - proceedings against the Director of a delinquent company for a recovery of the tax dues of the delinquent company - Held that:- Jurisdiction to commence proceedings against the Director of a delinquent company for a recovery of the tax dues of the delinquent company, would require the notice to the Directors/ former Directors, itself, indicating what steps had been taken to recover the dues from the delinquent company and the failure thereof. Only when the above exercise has been done and is indicated in the show cause notice that the AO and can claim to have satisfied the condition precedent for commencing proceedings under Section 179(1) of the Act. The Respondent very fairly states that the issue stands concluded against the Revenue in the present facts, by the decision of this Court in Madhavi Kerkar (2018 (1) TMI 749 - BOMBAY HIGH COURT) and Mehul J. Shah (2018 (4) TMI 646 - BOMBAY HIGH COURT). The impugned order dated 15th February, 2018 is quashed and set aside.
|