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2019 (2) TMI 179 - HC - Income TaxNotice u/s 179 - Liability of directors of private company in liquidation - showcause notice under section 179 issued only to petitioner no.1, Smt. Anandhi P. Naig and petitioner no.2, Shri Pandoo P. Naig and that the other persons were not served with any such notice and were not given any opportunity of hearing - Held that:- Except for petitioners No.1 & 2, the rest of the petitioners have not being served with any notice under section 179 of the Act and therefore, the impugned order is in breach of the principles of natural justice as well as contrary to the statutory provisions. Having regard to the submissions advanced by the learned counsel for the petitioners, issue Notice, returnable on 12.02.2019. By way of adinterim relief, the impugned order dated 31.12.2018 passed under section 179 of the Act as well as the consequential demand notice under section 156 of the Act are hereby stayed.
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