https://www.taxtmi.com/caselaws?id=11113 The court quashed the notices issued under section 179 of the Income-tax Act, 1961 to the petitioners, who were non-executive directors of a company. The court emphasized that directors can only be held jointly and severally liable for the company's tax if it cannot be recovered from the company itself. As the notices lacked evidence of the company's inability to pay taxes, the court allowed the writ petition, highlighting the necessity of proper findings by the Assessing Officer before holding directors personally liable. The court's order did not prevent authorities from initiating fresh proceedings based on evidence of the company's inability to pay taxes. en-us Tue, 23 Apr 2002 00:00:00 +0530 Fri, 31 Jul 2009 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11113 The court quashed the notices issued under section 179 of the Income-tax Act, 1961 to the petitioners, who were non-executive directors of a company. The court emphasized that directors can only be held jointly and severally liable for the company's tax if it cannot be recovered from the company itself. As the notices lacked evidence of the company's inability to pay taxes, the court allowed the writ petition, highlighting the necessity of proper findings by the Assessing Officer before holding directors personally liable. The court's order did not prevent authorities from initiating fresh proceedings based on evidence of the company's inability to pay taxes. Case-Laws Income Tax Tue, 23 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11113