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TMI Blog2019 (11) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... at the relevant time and it was also not the defence raised that the non recovery can not be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the Company. All these points were vaguely raised in the appeal before Commissioner, which the Commissioner has turned down. - Writ petition dismissed. - WRIT PETITION NO.5360 OF 2019 - - - Dated:- 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notice was that the petitioner was no more director and therefore, the provision of section 179(1) cannot be invoked. The Income Tax Officer adjudicated the defence on 16.3.2018 holding that at the relevant time the petitioner was the director during a period under consideration. In the Appeal before the Commissioner of Income Tax, it is the findings recorded that mere denial of the fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the defence raised that the non recovery can not be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the Company. All these points were vaguely raised in the appeal before Commissioner, which the Commissioner has turned down. 4. We do not find any reason to interfere in the order impugned. Hence, this writ petition is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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