https://www.taxtmi.com/caselaws?id=19091 The court dismissed the writ petition, affirming the applicability of Section 179 of the Income-tax Act, 1961, to the petitioner, holding him personally liable for the company's tax arrears from the assessment years 1948-49 and 1949-50. The court upheld the joint and several liability of directors under the section, rejected the petitioner's arguments regarding retrospective application, violation of constitutional rights, and the need to exhaust remedies against the company first. The writ petition was dismissed with no order as to costs. en-us Thu, 05 Jan 1995 00:00:00 +0530 Wed, 04 Nov 2009 10:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19091 The court dismissed the writ petition, affirming the applicability of Section 179 of the Income-tax Act, 1961, to the petitioner, holding him personally liable for the company's tax arrears from the assessment years 1948-49 and 1949-50. The court upheld the joint and several liability of directors under the section, rejected the petitioner's arguments regarding retrospective application, violation of constitutional rights, and the need to exhaust remedies against the company first. The writ petition was dismissed with no order as to costs. Case-Laws Income Tax Thu, 05 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19091