2023 (9) TMI 1621 - HC - Income Tax

Order passed u/s 179 for recovering the tax dues - it is the case of the petitioner that the order was passed without due service of notice to the petitioner and hence essentially it is an ex-parte order - HELD THAT - When a notice was issued to the petitioner, he was not residing at the address during such notice. Apparently therefore, the order impugned herein was passed in violation of principles of natural justice. Only on this ground, the order is hereby quashed and set aside. However, liberty is reserved in favour of the respondents to issue fresh notice to the petitioner for proceeding u/s 179.

Summary

The High Court quashed an order dated 30.11.2018 under Section 179 of the Income Tax Act, 1961, for not serving notice to the petitioner, making it an ex-parte order. The petitioner's challenge was upheld, and the order was set aside. The respondents were given liberty to issue a fresh notice to the petitioner. The petition was allowed.