{"id":38707,"date":"2024-02-01T13:19:14","date_gmt":"2024-02-01T07:49:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jagesh-savjani-v-uoi-2023-459-itr-194-154-taxmann-com-42-bomhc-editorial-slp-of-revenue-dismissed-ito-v-jagesh-savjani-2023-459-itr-210-294-taxman-601-sc\/"},"modified":"2024-02-01T13:19:14","modified_gmt":"2024-02-01T07:49:14","slug":"jagesh-savjani-v-uoi-2023-459-itr-194-154-taxmann-com-42-bomhc-editorial-slp-of-revenue-dismissed-ito-v-jagesh-savjani-2023-459-itr-210-294-taxman-601-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jagesh-savjani-v-uoi-2023-459-itr-194-154-taxmann-com-42-bomhc-editorial-slp-of-revenue-dismissed-ito-v-jagesh-savjani-2023-459-itr-210-294-taxman-601-sc\/","title":{"rendered":"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)"},"content":{"rendered":"<p>Assessee, filed a writ petition contestending that\u00a0 he was not a director and the\u00a0 notices lacked disclosure of steps taken for tax recovery from the\u00a0 company. Allowing the petition the Court held that show cause notices disclosed no facts regarding steps taken by revenue to recover tax dues from delinquent company and this being a sine qua non for proceeding further, and for assuming jurisdiction under section 179, failure to disclose this material and to record satisfaction of Assessing Officer in manner required by provisions of section 179 rendered\u00a0 show cause notices and impugned order unsustainable in law. Notice was quashed. (AY. 2007-08)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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] <\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-38707","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a4j","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38707","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=38707"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38707\/revisions"}],"predecessor-version":[{"id":38708,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38707\/revisions\/38708"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}