TaxTMI 
TaxTMI 
2011 (7) TMI 187
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....hmi Chopra, Advocate. O R D E R The petitioner, Sanjay Ghai impugns the order dated 14th November, 2007 passed by the Assistant Commissioner of Income Tax, Circle 7(1), New Delhi under Section 179 of the Income Tax Act, 1961 (Act, for short). He has also prayed for quashing of recovery proceedings of outstanding demand and for stay of recovery of demand of Rs. 28,71,84,883/-. 2. Income....
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....me Tax, Circle 7 (1), the Assessing Officer of Sarvodhya Realtors (P) Ltd. As there was no response or reply by the petitioner, after considering the facts of the case, an order under Section 179 of the Act dated 14th November, 2007 was passed against the petitioner for recovery of the said amount. 3. The case of the petitioner, on the other hand, is that he was not aware of the proceeding....
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....etition, a number of contentions have been raised including whether or not Section 179 of the Act can be invoked and is applicable to the present case, but the main and principal grievance raised by the petitioner is that he was never served with show cause notice, heard and as such there has been violation of the principles of natural justice. 5. We have examined the said contentions. We ....
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....ater. Thereafter, no communication was made by the respondent to the petitioner fixing the hearing or calling for reply. On 14th November, 2007 order under Section 179 was passed. It is not clear and there is no material/evidence whether the order under Section 179 of the Act dated 14th November, 2007 was ever served on the petitioner. No steps for recovery were undertaken even after passing of th....