https://www.taxtmi.com/caselaws?id=359878 The Court quashed the order under Section 179(1) of the Income Tax Act, 1961, as it was issued without a proper show cause notice, violating principles of natural justice. The lack of information in the notice rendered the proceedings without jurisdiction. The Court aligned its decision with previous rulings, emphasizing the necessity of a notice detailing efforts to recover dues from the company. While setting aside the order, the Court allowed the Revenue to pursue recovery in compliance with jurisdictional requirements and natural justice principles. Recovery proceedings linked to the impugned order were also quashed, concluding the case without costs. en-us Thu, 26 Apr 2018 00:00:00 +0530 Sat, 05 May 2018 08:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359878 The Court quashed the order under Section 179(1) of the Income Tax Act, 1961, as it was issued without a proper show cause notice, violating principles of natural justice. The lack of information in the notice rendered the proceedings without jurisdiction. The Court aligned its decision with previous rulings, emphasizing the necessity of a notice detailing efforts to recover dues from the company. While setting aside the order, the Court allowed the Revenue to pursue recovery in compliance with jurisdictional requirements and natural justice principles. Recovery proceedings linked to the impugned order were also quashed, concluding the case without costs. Case-Laws Income Tax Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359878