S. 179 : Private company-Liability of directors-Notices lacked disclosure of steps taken for tax recovery from company-Order was quashed. [Companies Act, 2013, S.167, Art.226]
Jagesh Savjani v.UOI (2023) 459 ITR 194/ 154 taxmann.com 42 (Bom)(HC) Editorial : SLP of Revenue, dismissed, ITO v. Jagesh Savjani (2023) 459 ITR 210/ 294 Taxman 601 (SC)