https://www.taxtmi.com/caselaws?id=439564 The Bombay HC allowed a revision petition challenging recovery of tax dues from a deceased director's legal heirs under Section 179(1). The court found that the Assessing Officer failed to establish that company tax dues were unrecoverable before proceeding against the director. No proper notice was given to the deceased, and no steps were taken to trace company assets. The Section 179 order lacked required ingredients and failed to make out grounds for recovery from the director. The Commissioner's rejection of the Section 264 application was also flawed, merely noting non-intimation of death without considering petitioners' submissions. Both orders were quashed and set aside. en-us Mon, 19 Jun 2023 00:00:00 +0530 Mon, 13 Jan 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439564 The Bombay HC allowed a revision petition challenging recovery of tax dues from a deceased director's legal heirs under Section 179(1). The court found that the Assessing Officer failed to establish that company tax dues were unrecoverable before proceeding against the director. No proper notice was given to the deceased, and no steps were taken to trace company assets. The Section 179 order lacked required ingredients and failed to make out grounds for recovery from the director. The Commissioner's rejection of the Section 264 application was also flawed, merely noting non-intimation of death without considering petitioners' submissions. Both orders were quashed and set aside. Case-Laws Income Tax Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439564