https://www.taxtmi.com/caselaws?id=9033 The court allowed the petition, ruling that the former director of a private company struck off under section 560(5) of the Companies Act cannot be held liable for unpaid taxes under section 179 of the Income-tax Act. The court emphasized that liability under section 179 applies only to companies wound up under the Companies Act, not those merely struck off the register. The judgment deemed the tax recovery action unauthorized and directed the respondent to cease recovery from the petitioner, with no costs awarded. en-us Thu, 11 Oct 1973 00:00:00 +0530 Thu, 18 Jun 2009 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9033 The court allowed the petition, ruling that the former director of a private company struck off under section 560(5) of the Companies Act cannot be held liable for unpaid taxes under section 179 of the Income-tax Act. The court emphasized that liability under section 179 applies only to companies wound up under the Companies Act, not those merely struck off the register. The judgment deemed the tax recovery action unauthorized and directed the respondent to cease recovery from the petitioner, with no costs awarded. Case-Laws Income Tax Thu, 11 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9033