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TMI Blog2018 (9) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... tated in the order would prevent the Assessing Officer from initiating fresh exercise for the same purpose, if so advised and, if the material at his command is sufficient to permit him to do so. - R/SPECIAL CIVIL APPLICATION NO. 5354 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 5355 of 2018 - - - Dated:- 27-8-2018 - MR. AKIL KURESHI AND MR. B.N. KARIA, JJ. For The Petitioner : Darshan R Patel (8486) For The Respondent : Mrs Mauna M Bhatt (174) ORAL JUDGMENT ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These petitions arises in common background. We may record facts from Special Civil Application No. 5354 of 2018. 2. Petitioner-an ex-director of one Brajvashi Caterers Private Limited has challe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in view of provisions of section 179(1) of the I.T.Act, 1961 you are liable to pay the outstanding due of your company which is a private limited company. 4. You are hereby requested to explain as to why the outstanding demand of ₹ 17,06,460/- till date as per the provisions of the I.T.Act should not be recovered from you. You are required to furnish your reply to this notice within 7 days of receipt of this notice. 5. The petitioner opposed the notice by filing reply dated 15.02.2018 in which, she contended that she had resigned as Director from the company w.e.f. 29.12.2009. Since her resignation, she had no association with the company. The affairs of the company are managed by one Narendrasinh Chauhan along with his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the above findings and detailed discussion, every possible requirement of passing an order u/s. 179 has been met with and consequently, the above named person is hereby held jointly and severally responsible and liable u/s. 179 for payments of demand of all Income-tax, interest, penalties etc. which have been raised so far or may be further raised in future. 7. At the outset, we may notice that section 179 of the Act would enable the Revenue to recover the unpaid tax dues of a private company from its director, unless he proves that the nonrecovery cannot be attributed to any gross negligent, misfeasance or breach of duty on his part in relation to the affairs of the company. Of course this requirement is cast in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that tax dues cannot be recovered from the company. In case of Bhagwandas J. Patel (supra), Division Bench of this Court had taken a similar view. Division Bench observed as under : A bare perusal of the provision shows that before recovery in respect of dues from the private company can be initiated against director, to make them jointly and severally liable for such dues, it is necessary for the revenue to establish that such recovery cannot be made against the company and then and then alone it can reach the directors who were responsible for the conduct of business during the previous year in relation to which liability exists. In case of Indubhai T. Vasa(HUF) v. Incometax Officer reported in (2006) 282 ITR 120(Guj.), thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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