2019 (11) TMI 602

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....and 2. 1. A notice under Section 179(1) of the Income Tax Act, 1961 was issued to the petitioner informing him that the income tax dues of Rs. 17,04,743/- are outstanding against Nirmiti Gaurav Infrastructure Private Limited of which the petitioner is one of the Director. The notice further states that this demand could not be recovered from the Company and the petitioner in the capacity as a d....

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....ts were made to recover the demands from the Company and it is only thereafter, the action under section 179(1) of the Income Tax Act was taken. 3. Both these orders are subject matter of challenge in this petition. We find that it was not the defence raised in response to notice under section 179(1) by the petitioner that there were no steps taken for recovery of the dues from the Company. The....