Complaint u/s 276C (2) r.w.s. 278B - Allegation of willful ...

Directors Challenge Tax Evasion Liability Amid Company Liquidation; Seek Dismissal u/ss 276C(2), 278B, and 179.

June 21, 2023

Case Laws Income Tax HC

Complaint u/s 276C (2) r.w.s. 278B - Allegation of willful evasion of tax - Liability of Directors / ex-directors of company u/s 179 - Company is under liquidation process - Everything related to the company is now in the custody of the official liquidator and as such the petitioners have no liability nor responsibility in respect of the affairs of the company. The proceedings against them should thus be quashed. - HC

View Source

← Previous Next →

Complaint u/s 276C (2) r.w.s. 278B - Allegation of willful ...

Directors Challenge Tax Evasion Liability Amid Company Liquidation; Seek Dismissal u/ss 276C(2), 278B, and 179.

June 21, 2023

Case Laws Income Tax HC

You may also like:

Recovery of outstanding tax demands from the director of a private company in liquidation - Joint or severe liability - As per the MOU / Settlement agreement, all the...

The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

Recovery of tax dues of the company from personal assets of the Director - Application of the doctrine of lifting the corporate veil - vicarious liability of petitioner...

Dishonor of Cheque - Vicarious liability of Director - The primary liability in a cheque bounce case where cheque has been issued on behalf of the company is upon the...

Disqualification of a director of the financial creditor to sign the Section 7 application was challenged. The application u/s 7, signed by the director of the financial...

Levy of penalty on Director of the company - The appellant being a Director of the Company involved in the entire Modus Operandi of fraudulent availment of credit and...

HC affirmed vicarious liability of company directors under Sections 138/141 of NI Act in cheque dishonor case. Directors challenged summoning orders claiming...

Dishonor of Cheque - framing of charges against the Directors - vicarious liability - only directors of company is made the accused, leaving the company - commission of...

- Dishonor of Cheque - vicarious liability of Director - The Petitioner resigned from the Company on 05.02.2016. Therefore, as per the details regarding the Directors of...

Cessation of directorship of the 3rd respondent - seeking approval of e-Form DIR-12 filed by the petitioner - The petitioner company, through its Board of Directors and...

Company to have Board of Directors - easier requirements with respect to appointment of resident director. It also seeks to specify limits with respect to pecuniary...

Dishonour of cheque - vicarious liability - liability of group companies - liability common Directors of the group, namely, Right Choice Group of Companies - Lifting of...

Liability of directors of private company - Section 179 - garnishee notice - it is clear that the department has not taken any steps to recover the dues from the...

Dishonor of Cheque - vicarious liability of Directors in the company - There is no specific averment in the complaint to the effect that the petitioners who are all the...

HC dismissed the petition challenging GST demand for AY 2017-2020. Petitioner allegedly facilitated tax evasion by passing ineligible Input Tax Credit (ITC). While...

Quick Updates: