TaxTMI 
TaxTMI 
2008 (10) TMI 67
X X X X Extracts X X X X
X X X X Extracts X X X X
....judgment of the court was delivered by D. A. MEHTA J. - As the issue involved in all the three petitions is common, all the three petitions have been taken up for hearing together. 2. Rule in each of the petitions. Learned counsel appearing for the respondent-authority in each of the petitions is directed to waive service of rule. By consent of the learned advocates appearing for the respective ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to make payment during pendency of the First Appeal for liquidating a part of the demand and correspondence ensued between the respondent-authority and the Company. Ultimately, on 8-8-2008 the Company wrote to the respondent-authority pointing out that a sum of Rs.15,09,946/- had been paid and the company was also making payment of Rs.1 lakh every month. The Company, therefore, requested for furth....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... reliance has been placed on the judgment of this Court in the case of Indubhai T. Vasa (HUF) v. Income-Tax Officer, (2006) 282 ITR 120. 5. Learned senior advocate appearing for respondent-authority has placed reliance on the affidavit-in-reply dated 13-10-2008 of the respondent-authority. It was submitted that in fact from the correspondence it was apparent that the Company having expressed its ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Company. This High Court in the case of Indubhai T. Vasa (HUF) v. Income-Tax Officer (2006) 282 ITR 120 has stated that the phrase "cannot be recovered" requires the Revenue to establish that such recovery could not be made against the Company and then and then alone would it be permissible for the Revenue to initiate action against the Director or Directors responsible for conducting the aff....