https://www.taxtmi.com/caselaws?id=217491 The ITAT upheld the CIT(A)'s decision, ruling that the appeals by former directors were not maintainable as they lacked specific orders under section 179 of the Income Tax Act holding them liable for the company's tax. The tribunal found that the communication regarding demand payment did not establish their liability and that the company's tax demand was unenforceable due to a favorable decision in another appeal. The appeals were dismissed as being based on presumption rather than legal grounds, affirming that the ex-directors were not aggrieved by the initial order. en-us Fri, 15 Jun 2012 00:00:00 +0530 Tue, 16 Oct 2012 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217491 The ITAT upheld the CIT(A)'s decision, ruling that the appeals by former directors were not maintainable as they lacked specific orders under section 179 of the Income Tax Act holding them liable for the company's tax. The tribunal found that the communication regarding demand payment did not establish their liability and that the company's tax demand was unenforceable due to a favorable decision in another appeal. The appeals were dismissed as being based on presumption rather than legal grounds, affirming that the ex-directors were not aggrieved by the initial order. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217491