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2005 (3) TMI 41 - HC - Income TaxOrder u/s 179 - Petition challenges the order made by the respondent under section 179 - Recovery of Tax - In the present case, it is not necessary to decide as to whether the phrase "jointly and severally" is applicable qua the company and its directors or is applicable qua the directors inter se and hence, the said issue is left open. Suffice it to state that section 179 of the Act, on a plain reading, prima facie indicates the latter interpretation, i.e., qua the directors inter se. In the circumstances, the impugned order made under section 179 by the respondent is quashed and set aside. The respondent is prohibited from proceeding any further in consequence of the impugned order - The petition is allowed accordingly
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