{"id":12123,"date":"2020-09-04T12:26:39","date_gmt":"2020-09-04T12:26:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sonal-nimish-patel-v-acit-2020422-itr-275-107-cch-0449-gujhc\/"},"modified":"2021-04-30T17:13:44","modified_gmt":"2021-04-30T11:43:44","slug":"sonal-nimish-patel-v-acit-2020422-itr-275-107-cch-0449-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sonal-nimish-patel-v-acit-2020422-itr-275-107-cch-0449-gujhc\/","title":{"rendered":"Sonal Nimish Patel v. ACIT (2020)422 ITR 275 \/107 CCH 0449 \/ 191 DTR 388\/ 315 CTR 927\/ 270 Taxman 141 (Guj)(HC)"},"content":{"rendered":"<p><span lang=\"EN-US\">On writ the court held that the notice was totally silent as regards the satisfaction of the condition precedent for taking action under section\u00a0179\u00a0, viz., that the tax dues could not be recovered from the company. The notice was not valid.<\/span><\/p>\n<p><span lang=\"EN-US\">[However in the peculiar facts and circumstances of the case and more particularly, when it had been indicated before the court by way of any additional affidavit-in-reply as regards the steps taken against the company for the recovery of dues, a chance was to be given to the Department to undertake a fresh exercise under S. \u00a0179\u00a0.]( AY. 2011-12 to 2014-15)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 179 : Private company &#8211; Liability of directors -Inability to recover dues from company \u2014 Revenue should establish  inability to recover due from the Company.  [ Art .226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12123","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-39x","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12123","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=12123"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12123\/revisions"}],"predecessor-version":[{"id":17404,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12123\/revisions\/17404"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12123"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12123"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}