9911796707
TMI Blog1986 (9) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be decided by a common judgment. For the purposes of facts, wherever reference becomes necessary, the same would be from CWP No. 553 of 1980. The two petitioners in the two writ petitions, Hardip Singh and Basant Singh, are father and son, respectively, and they were directors of Sandhu Bus Service (Pvt.) Ltd. By virtue of the provisions of section 179 of the Income-tax Act, 1961 (for shor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the petitioners, and (ii) that only the tax liability of the assessee-company for the assessment year 1962-63 amounting to Rs. 12,731 could be recovered from the petitioners because the provision of section 179 of the Act was prospective in character and not retrospective. So far as the second contention is concerned, it is too late in the day to raise it because so far as the quantum of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of section 246. Time within which the appeal is to be filed is provided by section 249 of the Act which provides that an appeal against the order of the Income-tax Officer passed under section 143 or 144 should be filed within thirty days from the date of the service of the demand notice under section 156 of the Act. If, for instance, the Income-tax Officer, for whatever reasons, fails to serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is concerned, the same is not appealable. Therefore, the first underlying necessity of issuance of the notice under section 156 is not there. So far as the second underlying necessity of issuance of the notice under section 156 is concerned, it may be observed that the position of a person on whom liability is fastened under section 179 is equated to that of the defaulting assessee. Under section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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