Allowing the petition the Court held that nothing had come on record and it was undisputed that the show-cause notice issued to the petitioner was bereft of material particulars as regards the steps said to have been taken by the Department for the purpose of recovering the tax from the company. The order is not valid.(AY.2006-07 to 2009-10, 2011-12)
Bhailal Babubhai Patel v. PCIT [2023] 156 taxmann.com 271 (2024) 460 ITR 226 (Guj)(HC)
S. 179 : Private company-Liability of directors-Recovery proceedings against director only if tax cannot be recovered from company-Order is quashed.[Art. 226]