The assessing officer issued notice to the assessee holding him in his capacity as a director, after period of nine years post the resignation of the assessee, responsible for the outstanding demand against the company. On writ the Hon\u2019ble High Court \u00a0held \u00a0that the order passed under section 179 ought to have indicated material particulars as regards to the steps taken by the Assessing O\ufb03cer for the purpose of recovering the tax from the company. Accordingly, the show cause notice issued by the assessing officer was held to be defective as the condition precedent for taking action under section 179 was not satisfied. Accordingly, the order passed under section 179 was quashed and set aside. (AY. 2006-07 to 2009-10, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 179 : Private company-Liability of directors-Order against Ex-director of company-No steps were taken to recover dues from the company-Order is set aside. [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":[21],"tags":[],"class_list":["post-42528","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b3W","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42528","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=42528"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42528\/revisions"}],"predecessor-version":[{"id":42529,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42528\/revisions\/42529"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}