1979 (4) TMI 1

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the court was delivered by UNTWALIA J.--This is an appeal by certificate from the order of the High Court of Punjab and Haryana dismissing the appellants' writ application in limine. Sandak Transport Company (Private) Ltd. is a private limited company. The two appellants were its directors. One of them was a managing director. A resolution was passed on the 13th November, 1961, for a volun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st them. Some other points were also taken in the show cause filed by the appellants but it is not necessary to state them as the only point pressed in this court is in relation to the jurisdiction of the ITO under s. 179 of the Act. The ITO rejected the appellants' pleas by his order dated the 31st December, 1970. The appellants went in revision before the CIT. It was, rejected on 31st Jan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in respect of any income of any previous year 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 cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... speciality of the facts of this case; the commencement of the winding-up of the company began on a date which was prior to the date of commencement of the Act. As it appears from the orders of the ITO and the Commissioner the company had not even till then been finally wound up and dissolved. The proceedings for its winding-up were pending. The submission, therefore, is that in such a case s. 179....