https://www.taxtmi.com/caselaws?id=382335 The court set aside the orders imposing tax liability on a director under Section 179 of the Income Tax Act, 1961, due to lack of proper consideration of the director's representation and failure to establish the company's inability to pay the dues. The court criticized the Assessing Officer for issuing a correction without recalling the initial order, deeming it impermissible post-decisional action. Consequently, the court revoked the orders and bank account attachments, allowing the Department to issue a fresh show-cause notice and pass a new order following legal procedures. en-us Mon, 24 Jun 2019 00:00:00 +0530 Sat, 29 Jun 2019 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382335 The court set aside the orders imposing tax liability on a director under Section 179 of the Income Tax Act, 1961, due to lack of proper consideration of the director's representation and failure to establish the company's inability to pay the dues. The court criticized the Assessing Officer for issuing a correction without recalling the initial order, deeming it impermissible post-decisional action. Consequently, the court revoked the orders and bank account attachments, allowing the Department to issue a fresh show-cause notice and pass a new order following legal procedures. Case-Laws Income Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382335