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2017 (1) TMI 57 - HC - Income TaxApplicability of provisions of Section 179 - Liability of directors of private company in liquidation - maintainability of the writ petition - Held that:- The petitioner has an alternative remedy to file a revision before the Commissioner under Section 264 of the Income Tax Act. The plea that the provision of Section 179 are not applicable in the case of the petitioner can be raised by the petitioner before the revisional authority.
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