https://www.taxtmi.com/caselaws?id=24903 The court interpreted the liability of a director of a private company under section 179(1) of the Income-tax Act, 1961, holding that non-recovery of tax due to the director's breach of duty can attract the provisions of the section. The court directed reassessment of tax arrears from a specific assessment year onwards and allowed enforcement of the order against the respondent personally only if arrears cannot be recovered through a proposed auction. The appeal was allowed, setting aside the previous judgment, and no costs were awarded. en-us Wed, 02 Dec 1987 00:00:00 +0530 Sat, 23 Jan 2010 11:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24903 The court interpreted the liability of a director of a private company under section 179(1) of the Income-tax Act, 1961, holding that non-recovery of tax due to the director's breach of duty can attract the provisions of the section. The court directed reassessment of tax arrears from a specific assessment year onwards and allowed enforcement of the order against the respondent personally only if arrears cannot be recovered through a proposed auction. The appeal was allowed, setting aside the previous judgment, and no costs were awarded. Case-Laws Income Tax Wed, 02 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24903