Court Quashes Tax Recovery Order Against Company Director Due to Defective Show-Cause Notice u/s 179.

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....Recovery of tax from the Director of the company - Demand u/s 179 - Only on the ground of the show-cause notice being defective as the same is totally silent as regards the satisfaction of the condition precedent for taking action under Section 179 of the Act, the order passed by the respondent no. 1 is quashed and set aside. - HC....