https://www.taxtmi.com/caselaws?id=358535 The Court quashed the order under Section 179(1) of the Income-Tax Act, 1961, seeking to recover tax dues from a former Director of a delinquent Private Limited Company. It emphasized the need for proper notice detailing recovery efforts and failures before invoking jurisdiction. The Court directed the Assessing Officer to issue a fresh order after providing a detailed notice to the petitioner, allowing for objections to be heard. Bank accounts attached before a specified date would remain so until the new order, ensuring fairness. The petitioner's cooperation was acknowledged, and no costs were awarded. en-us Thu, 05 Apr 2018 00:00:00 +0530 Thu, 31 May 2018 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358535 The Court quashed the order under Section 179(1) of the Income-Tax Act, 1961, seeking to recover tax dues from a former Director of a delinquent Private Limited Company. It emphasized the need for proper notice detailing recovery efforts and failures before invoking jurisdiction. The Court directed the Assessing Officer to issue a fresh order after providing a detailed notice to the petitioner, allowing for objections to be heard. Bank accounts attached before a specified date would remain so until the new order, ensuring fairness. The petitioner's cooperation was acknowledged, and no costs were awarded. Case-Laws Income Tax Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358535