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TMI Blog2018 (3) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... the request of the learned counsel, this Petition is being finally disposed of at the stage of admission. 2. This Petition under Article 226 challenges the order dated 2nd March 2016 passed by Respondent No.1 - Assessing Officer under Section 179 (1) of the Income Tax Act, 1961 (the Act) and dated 13th June 2017 passed by Respondent No.2 - Principal Commissioner of Income Tax under Section 264 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner of Income Tax1, the jurisdiction to proceed against the directors of the Company under Section 179(1) of the Act can only be exercised when the Revenue is unable to recover tax dues from the private limited company. This requirement of the Revenue having failed to recover its dues from the defaulting private limited company before proceeding against its Directors has been held to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vi Kerkar (Supra) we set aside the impugned order dated 2nd March 2016 and 13th June 2017 passed by the Assessing Officer and Commissioner of Income Tax. However, it is made clear that the attachment of the bank accounts vide order dated 3rd August 2015 of the delinquent private limited company would continue. It is also clarified that the Assessing Officer is at liberty to pass a fresh order afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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