Assessee filed  application under S.114 read with Order 47 Rule 1 of the Code of Civil Procedure, 1908( CPC) against  the order dt 23-02 2017 under section 179 whereby he in capacity as Director was called upon to pay tax dues. High Court dismissed said petition. It was found that while disposing of said petition, High Court had committed an inadvertent error by recording a finding that after assessee’s tendering of resignation in September, 2005, no substantial business of company took place and also some of the decisions which have been mentioned in the judgement were never put the notice of the applicant and the applicant did not have a fare chance or opportunity to meet with the decisions.  Assessee moved the application for recalling the said judgement. High Court recalled the order and directed to be heard fresh. (AY. 2006-07)