https://www.taxtmi.com/caselaws?id=433952 The court quashed and set aside the show cause notices dated 24.02.2020, 19.03.2020, and 04.12.2020, and the order dated 14.12.2020, issued under Section 179 of the Income Tax Act, 1961, due to non-compliance with procedural requirements. The court found the notices lacked necessary details demonstrating efforts to recover tax dues from the company, rendering them unsustainable. Interim applications seeking intervention and relief were also rejected. The petition was allowed, and the rule was made absolute in terms of Prayer Clauses (b) and (c1), with no costs awarded. en-us Fri, 10 Feb 2023 00:00:00 +0530 Wed, 13 Dec 2023 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433952 The court quashed and set aside the show cause notices dated 24.02.2020, 19.03.2020, and 04.12.2020, and the order dated 14.12.2020, issued under Section 179 of the Income Tax Act, 1961, due to non-compliance with procedural requirements. The court found the notices lacked necessary details demonstrating efforts to recover tax dues from the company, rendering them unsustainable. Interim applications seeking intervention and relief were also rejected. The petition was allowed, and the rule was made absolute in terms of Prayer Clauses (b) and (c1), with no costs awarded. Case-Laws Income Tax Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433952