2018 (3) TMI 1024

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....est of the learned Counsel, the Petition is being finally disposed of at the stage of admission.   2. This Petition under Article 226 of the Constitution of India, challenges the order dated 2nd March, 2016 passed by Respondent No.1Assessing Officer under Section 179(1) of the Income Tax Act, 1961 (the Act) and dated 13th June, 2017 passed by Respondent No.2 - Principal Commissioner of Inc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efaulting company is that the Revenue cannot recover its tax dues from the defaulting limited company.   4. The learned Counsel for the party states that in an identical fact situation, this Court had in the Chintan A. Shah v/s. Income Tax Officer (Writ Petition No.2427 of 2017) had allowed the Petition on 22nd February, 2018. The Petitioner is the brother of Mr. Chinan Shah above and Dire....