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2023 (9) TMI 1228 - HC - Income TaxRecovery of tax from the Director of the company - Demand u/s 179 - director has resigned and more than nine years after his resignation, respondent no. 2 passed an order holding the petitioner/director responsible and liable for payment of outstanding demand in respect of the company concerned - HELD THAT:- As nothing had come on record and it is undisputed that the show-cause notice issued to the petitioner was bereft of material particulars as regards the steps said to have been taken by the department for the purpose of recovering the tax from the company. Only on the ground of the show-cause notice being defective as the same is totally silent as regards the satisfaction of the condition precedent for taking action under Section 179 of the Act, the order passed by the respondent no. 1 is quashed and set aside. It shall be open for the respondent to issue fresh show cause notice for the purpose of proceeding against the petitioner u/s 179 of the Act, if thought fit. All the contentions of the respective parties, as raised in this petition are kept open. Petition is accordingly allowed.
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