2022 (4) TMI 1407

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..... RALA HIGH COURT - HC
Dated:- 1-4-2022
WP(C) NO. 28722 OF 2018 - -
Income Tax
BECHU KURIAN THOMAS, J. For the Appellant : ADV PREETHA S.NAIR For the Respondent : SRI.JOSE JOSEPH, SC, FOR INCOME TAX, SRI.T.V.VINU, CGC JUDGMENT Petitioner challenges Ext.P10 order dated 10/7/2018, issued in exercise of the powers under Section 179 of the Income Tax Act 1961 (for short the Act). Further .....

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..... t Ext.P10 was pending before this Court the Company had, admittedly, pursued its challenge against the order of assessment that created the liability as against it. According to the petitioner, in the first appeal filed by the Company, a partial relief was obtained, and in the second appeal before the Appellate Tribunal, the entire assessment order against the Company was set aside. The Appellate .....

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..... 179 of the Act if the Assessing Officer, subsequent to the remand order passes fresh orders, creating any tax liability for the Company. He also submitted, that it cannot be contended that Ext.P10 is without any basis since at the time, when the said order was issued, tax liability was due from the Company. 6. On a consideration of the various contentions raised by the learned Senior Counsel as .....

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..... by virtue of Ext.P29, and the same has been remanded for reconsideration. 7. When the issue that was pending consideration before the Tribunal has been directed to be reconsidered, in the eyes of law after setting aside the order of assessment to the extent challenged before the Tribunal, there is no tax due from the Company. Consequently there cannot be any recovery of tax from any Director of t .....

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