https://www.taxtmi.com/caselaws?id=258443 The court held that the orders directing directors of a Private Company to pay tax due were invalid as they did not establish the impossibility of recovering the tax from the company, as required by Section 179 of the Income Tax Act, 1961. The court set aside the orders and demand notices, remitting the matter for reconsideration by respondent No.3 with an opportunity for the petitioners to be heard. The directors were relieved of the immediate obligation to pay the tax until a proper assessment was conducted in accordance with the law. en-us Thu, 21 Aug 2014 00:00:00 +0530 Fri, 10 Apr 2015 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258443 The court held that the orders directing directors of a Private Company to pay tax due were invalid as they did not establish the impossibility of recovering the tax from the company, as required by Section 179 of the Income Tax Act, 1961. The court set aside the orders and demand notices, remitting the matter for reconsideration by respondent No.3 with an opportunity for the petitioners to be heard. The directors were relieved of the immediate obligation to pay the tax until a proper assessment was conducted in accordance with the law. Case-Laws Income Tax Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258443