2018 (4) TMI 459

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....V.S. Hadade, Advocate for the petitioner. Mr. N.C. Mohanty, Advocate for the respondents. P.C. :- 1. These two petitions under Article 226 of the Constitution of India challenge two separate orders dated 28th September, 2017 passed in respect of the two petitioners under Section 179 of the Income-Tax Act, 1961 ("the Act"). 2. The impugned orders seek to recover from the petitioners as ....

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....ivate Limited Company must indicate briefly the steps taken to recover the tax dues from the delinquent Private Limited Company and the failure to recover the same. 4. In the above view, the impugned orders dated 28th September, 2017 issued in respect of the two petitioners under Section 179(1) of the Act is quashed and set aside. However, it is clarified that the Revenue is at liberty to issue....