https://www.taxtmi.com/caselaws?id=345706 The court set aside the order seeking recovery of unpaid tax and penalty from the director of a private company under section 179(1) of the Income Tax Act, citing the absence of a show cause notice and failure to provide an opportunity for the director to be heard. Emphasizing the importance of natural justice principles, the court nullified the attachment orders, highlighting the necessity of complying with statutory requirements and granting a reasonable opportunity to the director before passing adverse orders in recovery proceedings. The petitions were allowed, with a directive to rectify the procedural defect. en-us Tue, 18 Jul 2017 00:00:00 +0530 Wed, 29 Nov 2017 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345706 The court set aside the order seeking recovery of unpaid tax and penalty from the director of a private company under section 179(1) of the Income Tax Act, citing the absence of a show cause notice and failure to provide an opportunity for the director to be heard. Emphasizing the importance of natural justice principles, the court nullified the attachment orders, highlighting the necessity of complying with statutory requirements and granting a reasonable opportunity to the director before passing adverse orders in recovery proceedings. The petitions were allowed, with a directive to rectify the procedural defect. Case-Laws Income Tax Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345706