2015 (4) TMI 325

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....ding Counsel ORDER 1. These writ petitions are directed against the two orders dtd. 14.11.2013 passed by respondent No.3. By the impugned orders, the petitioners, who are directors of a Private Company by name Sunray Computers (P.) Ltd. are directed to pay the tax due relating to the said company. 2. I have heard Sri S.S.Naganand, learned Senior Counsel appearing for the petitioners and S....

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....ct of any income of any previous year or from any other company in respect of any income of any previous year during which such other company was a private company cannot be recovered, then, every person who was a director of the private company at any time during the relevant previous year shall be jointly and severally liable for the payment of such tax unless he proves that the non-recovery can....

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....nal liability on the Directors of a Private Company in respect of the Tax due from the company in the circumstances referred to therein. As could be seen from the impugned orders, nowhere respondent No.3 has referred to any of the proceedings initiated against the company to show that it is not possible to recover the tax due from the company. In the absence of such a finding, no liability could b....