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TMI Blog2019 (4) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 179 of the Act goes beyond the showcause notice inasmuch as the showcause notice is issued in respect of assessment years 2008-09 and 2011-12 to the petitioner No.1Smt. Anandhi P. Naig and in respect of assessment year 2008-09 only to the petitioner No.2 Shri Pandoo P. Naig whereas, the impugned order has been passed in respect of several other assessment years. It was submitted that except f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Shalin Mehta, Senior Advocate, learned counsel with Mr. Arjun R. Sheth, learned advocate for the petitioners, invited the attention of the Court to the impugned order to submit that the same has been passed by considering the company, being M/s. Khevana Securities and Finstock Limited, as a private limited company and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners had less than two days for filing the reply, the said petitioners could file a detailed reply only on 31.12.2018 pointing out that the company in question is a public limited company and not a private limited company and hence, it was not permissible to invoke section 179 of the Act. It was submitted that however the respondent has proceeded to pass the impugned order without considering th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessment year 2008-09 only to the petitioner No.2 Shri Pandoo P. Naig whereas, the impugned order has been passed in respect of several other assessment years. It was submitted that except for petitioners No.1 2, the rest of the petitioners have not being served with any notice under section 179 of the Act and therefore, the impugned order is in breach of the principles of natural justice a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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