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TMI Blog2019 (8) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... taching the petitioner's bank accounts for recoveries - HELD THAT:- It is an agreed position between the parties that the issue arising in this petition is identical to one arising in the case of Mr.Vanraj Shah [ 2019 (7) TMI 31 - BOMBAY HIGH COURT] i.e. the other Director of the Company wherein it was held that without recalling the earlier order, his action to dispose of the petitioner' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This petition challenges the order dated 18 September 2018 and the corrigendum thereof dated 8 March 2019 passed by Respondent No.1- Deputy Commissioner of Income Tax under section 179 of the Income Tax Act, 1961 ( Act for short). 2. The petitioner along with one Mr.Vanraj Shah are Directors of M/s.Hridaynath Consultancy Private Ltd. ( Company for short). For the assessment year 2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 against the Petitioner and Mr.Vanraj Shah under section 179 of the Act holding them liable to pay the outstanding dues of the Company for the assessment year 2015-16. Thereafter, by a corrigendum dated 8 March 2019, the Respondent No.1- Deputy Commissioner of Income Tax disposed of the Petitioner's objections, to the order dated 18 September 2018. 4. Mr.Vanraj Shah, the other Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 8 March 2019 issued by Respondent No.1- Deputy Commissioner of Income Tax are set aside. Consequently, the attachment of Petitioner s bank accounts is also set aside. 6. We further make it clear that we have not examined the merits of the case. Therefore, nothing stated in this order, will prevent the Revenue from passing a fresh order in accordance with law after issuing fresh no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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