https://www.taxtmi.com/caselaws?id=17394 Section 179 fastens a private company's directors with tax liability only when recovery from the company fails and the directors cannot show that non-recovery was not due to their gross neglect, misfeasance or breach of duty. Where the company had consistently disputed the assessment and the tax demand was substantially reduced, the non-recovery could not be attributed to any fault on the part of the directors. On those facts, the statutory basis for proceeding against them was absent, and the notices and revisional order under section 179 were quashed. en-us Fri, 28 Jun 1996 00:00:00 +0530 Tue, 22 Sep 2009 11:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17394 Section 179 fastens a private company's directors with tax liability only when recovery from the company fails and the directors cannot show that non-recovery was not due to their gross neglect, misfeasance or breach of duty. Where the company had consistently disputed the assessment and the tax demand was substantially reduced, the non-recovery could not be attributed to any fault on the part of the directors. On those facts, the statutory basis for proceeding against them was absent, and the notices and revisional order under section 179 were quashed. Case-Laws Income Tax Fri, 28 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17394