2018 (5) TMI 442

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....e Petitioner. Mr. Akhileshwar Sharma, for the Respondents. P.C: This Petition under Article 226 of the Constitution of India, challenges the order dated 15th February, 2018 passed by under Section 179(1) of the Income Tax Act, 1961 (the Act), by Respondent No.2Assessing Officer. By the impugned order dated 15th February, 2018, the Petitioner is directed to pay the tax dues of Rs. 38.34 Cr....

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....ver, same was received back with the postal remark "not known". Copy of the show cause notice dated 26th July, 2017 is annexed to the affidavit in reply as Exh. C. 4. On the basis of the above show cause notice, it is contended by Mr. Shah, learned Counsel for the Petitioner that the show cause notice dated 26th July, 2017 does not make any mentioning of the Revenue's attempt to recover the....

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....nt company, would require the notice to the Directors/ former Directors, itself, indicating what steps had been taken to recover the dues from the delinquent company and the failure thereof. It is only when the above exercise has been done and is indicated in the show cause notice that the Assessing Officer and can claim to have satisfied the condition precedent for commencing proceedings under Se....