An order was passed against the directors for recovery of tax due from the Company. On writ allowing the petition the Court held that the order under section 179 was without jurisdiction especially when the petitioners had prima facie shown that non-recovery of the outstanding demand could not be attributed to any gross negligence, misfeasance or breach of duty on their part as directors of the company and they had not remained negligent for non-recovery of the outstanding tax dues. The authorities had failed to take any action for recovery of the outstanding dues except issuing notice for recovery and attaching the bank account of the company. According to the provisions of section 179(1) the Assessing Officer was required to have made efforts for recovery of the outstanding dues from the assessee-company which had committed default in payment of the outstanding demand. The basic ingredients of section 179 were not complied with. Accordingly the order was quashed.   (AY-2013-14)