https://www.taxtmi.com/caselaws?id=336977 The court found the writ petition not maintainable due to the availability of an alternative remedy under Section 264 of the Income Tax Act. The petitioner's request to quash the Deputy Commissioner's order under Section 179 was dismissed, with the court advising the petitioner to utilize the revisional authority for addressing the issue. The applicability of Section 179 regarding the liability for the outstanding demand of a company in liquidation, specifically concerning the company's status as a Public Ltd. Company, was not conclusively determined as the court focused on procedural aspects rather than the substantive merits of the case. en-us Wed, 07 Dec 2016 00:00:00 +0530 Sun, 01 Jan 2017 14:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336977 The court found the writ petition not maintainable due to the availability of an alternative remedy under Section 264 of the Income Tax Act. The petitioner's request to quash the Deputy Commissioner's order under Section 179 was dismissed, with the court advising the petitioner to utilize the revisional authority for addressing the issue. The applicability of Section 179 regarding the liability for the outstanding demand of a company in liquidation, specifically concerning the company's status as a Public Ltd. Company, was not conclusively determined as the court focused on procedural aspects rather than the substantive merits of the case. Case-Laws Income Tax Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336977