Director Liability for Unpaid Taxes: Section 179 Order Overturned Due to Unconsidered Representation and Impermissible 'Corrigendum'.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Liability of directors of private company u/s 179 - recovery of unpaid tax dues of a private company from its directors - AO passed the order without considering such representation of the assessee. - When this was pointed out to him, he passed a further order describing it as one of the 'Corrigendum'. This was also impermissible - Recovery order set aside.....