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    <title>Authorities Must Prove Inability to Recover from Company Before Targeting Director in Recovery Proceedings.</title>
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    <description>Validity of recovery proceedings against the Director of a private limited company - the proceedings has to be taken first against the company and there should also be sufficient material to show that the recovering authorities were not able to recover the amounts from the assessee company.</description>
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      <description>Validity of recovery proceedings against the Director of a private limited company - the proceedings has to be taken first against the company and there should also be sufficient material to show that the recovering authorities were not able to recover the amounts from the assessee company.</description>
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