https://www.taxtmi.com/caselaws?id=385018 The court dismissed the writ petition concerning the liability of a former director under Section 179 of the Income Tax Act, 1961. The petitioner's argument that the tax liability was invalid due to resignation before the relevant assessment years was rejected. The court highlighted the availability of an alternate remedy under Section 264 for revision of the order. Emphasizing the principle of alternate remedy, the court directed the petitioner to pursue the statutory revision before the Principal Commissioner of Income Tax-1 and refrained from expressing any opinion on the merits of the plea. No costs were awarded, and the case was closed. en-us Thu, 08 Aug 2019 00:00:00 +0530 Wed, 19 Aug 2020 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385018 The court dismissed the writ petition concerning the liability of a former director under Section 179 of the Income Tax Act, 1961. The petitioner's argument that the tax liability was invalid due to resignation before the relevant assessment years was rejected. The court highlighted the availability of an alternate remedy under Section 264 for revision of the order. Emphasizing the principle of alternate remedy, the court directed the petitioner to pursue the statutory revision before the Principal Commissioner of Income Tax-1 and refrained from expressing any opinion on the merits of the plea. No costs were awarded, and the case was closed. Case-Laws Income Tax Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385018