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2019 (8) TMI 1064 - BOMBAY HIGH COURTLiability of directors of private company u/s 179 - Tax due to the Company to be recovered from its Directors - the petitioner had made a detailed representation contending that such recovery cannot be attributed to his gross neglect, misfeasance or breach of duty - attaching the petitioner's bank accounts for recoveries - HELD THAT:- It is an agreed position between the parties that the issue arising in this petition is identical to one arising in the case of Mr.Vanraj Shah [2019 (7) TMI 31 - BOMBAY HIGH COURT] i.e. the other Director of the Company wherein it was held that without recalling the earlier order, his action to dispose of the petitioner's objections would amount to nothing more than post-decisional consideration . Therefore, for the reasons indicated in the order dated 24 June 2019, the order dated 18 September 2018 and corrigendum thereto dated 8 March 2019 issued by Respondent No.1- Dy. CIT are set aside. Consequently, the attachment of Petitioner’s bank accounts is also set aside. We have not examined the merits of the case. Therefore, nothing stated in this order, will prevent the Revenue from passing a fresh order in accordance with law after issuing fresh notice to the petitioner.
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