9911796707
TMI Blog2018 (3) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue cannot recover its tax dues from the Directors. Thus the condition precedent to recover the dues from the Petitioner i.e. a Director of the defaulting company is that the Revenue cannot recover its tax dues from the defaulting limited company. In an identical fact situation, this Court had in the Chintan A. Shah v/s. Income Tax Officer (2018 (3) TMI 959 - BOMBAY HIGH COURT) had a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Article 226 of the Constitution of India, challenges the order dated 2nd March, 2016 passed by Respondent No.1Assessing 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 of the Act rejecting the Petitioner's revision application from the order dated 2nd March, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the party states that in an identical fact situation, this Court had in the Chintan A. Shah v/s. Income Tax Officer (Writ Petition No.2427 of 2017) had allowed the Petition on 22nd February, 2018 . The Petitioner is the brother of Mr. Chinan Shah above and Directors of the same defaulting private company. 5. It is an agreed position between the parties that the reasons given in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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