Assessee was a director of the company .  For relevant year, Assessing Officer completed assessment in case of said company giving rise to certain tax demand,  During pendency of appellate proceedings, AO issued a notice to assessee under S. 179 seeking to recover tax dues of company . The Assessee raised a plea that there was nothing on record to suggest that tax dues could not be recovered from the company  and same could be attributed to any gross neglect, misfeasance or breach of duty on part of assessee in relation to affairs of company . AO  rejected the application of the assessee. On writ the Court held that in order to apply provisions of sub-section (1) of section 179, first requirement is that tax dues cannot be recovered from private company and even in such a case, it is open for concerned director to prove that such non-recovery cannot be attributed to any gross negligence, misfeasance or breach of duty on his part in relation to affairs of company, since aforesaid requirements were not satisfied in assessee’s case, impugned order passed by AO was  set  aside . ( AY. 2015 -16)