https://www.taxtmi.com/caselaws?id=785370 Liability of directors under Section 179 is contingent on a prior finding that tax dues cannot be recovered from the company; absent any finding of non-recoverability against the company, proceedings against directors are impermissible, and the impugned order was set aside on that sole ground. If, during recovery from the company, it is established that dues cannot be recovered, the pre-condition for invoking personal liability of directors under the provision will be satisfied and such powers may be exercised strictly in accordance with law. en-us Mon, 05 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785370 Liability of directors under Section 179 is contingent on a prior finding that tax dues cannot be recovered from the company; absent any finding of non-recoverability against the company, proceedings against directors are impermissible, and the impugned order was set aside on that sole ground. If, during recovery from the company, it is established that dues cannot be recovered, the pre-condition for invoking personal liability of directors under the provision will be satisfied and such powers may be exercised strictly in accordance with law. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785370