https://www.taxtmi.com/caselaws?id=443606 The HC quashed the order holding the petitioner, a former company director, liable for outstanding tax demands under Section 179 of the Income Tax Act, 1961. The Court found the show-cause notice defective due to the absence of essential details about recovery efforts from the company. It emphasized the necessity of demonstrating unsuccessful tax recovery from the company before attributing liability to directors. The Court allowed the respondent to issue a new notice if appropriate, underscoring the importance of detailed notices for procedural fairness and compliance. en-us Tue, 12 Sep 2023 00:00:00 +0530 Thu, 11 Jan 2024 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443606 The HC quashed the order holding the petitioner, a former company director, liable for outstanding tax demands under Section 179 of the Income Tax Act, 1961. The Court found the show-cause notice defective due to the absence of essential details about recovery efforts from the company. It emphasized the necessity of demonstrating unsuccessful tax recovery from the company before attributing liability to directors. The Court allowed the respondent to issue a new notice if appropriate, underscoring the importance of detailed notices for procedural fairness and compliance. Case-Laws Income Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443606