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    <title>Directors of a delinquent private company can be targeted u/s 179(1) only if company tax dues are unrecoverable.</title>
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    <description>The jurisdiction to proceed against the Directors of a delinquent Private Limited Company under Section 179(1) of the Act will only arise when the Revenue is unable to recover the tax dues from the delinquent Private Limited Company. - HC</description>
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      <description>The jurisdiction to proceed against the Directors of a delinquent Private Limited Company under Section 179(1) of the Act will only arise when the Revenue is unable to recover the tax dues from the delinquent Private Limited Company. - HC</description>
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