Director tax liability under Section 179 requires consideration of the director's reply before liability can be determined lawfully.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Section 179 director-liability proceedings must comply with natural justice before a company's tax dues are fastened on a director. Determining liability without considering the director's reply and supporting documents breaches that requirement. The High Court quashed the liability order because the response and accompanying material had been overlooked, and remanded the matter for a fresh decision in accordance with law and natural justice within 12 weeks.....