Home Highlights March 2019 Year 2019 This

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1. Recovery of tax arrears from the Directors - Resignation from the post of Directors - respondent company wound up - all the petitioners, who held the status of a...

2. Recovery of tax dues of the company from the Director u/s 179(1) - Director is now no more (deceased) - Before passing an order u/s 179, the Assessing Officer should...

3. Recovery from the directors u/s 179 - Attachment of property - Arrears of taxes other liabilities of private company - here was no satisfaction recorded that the tax...

4. Recovery of arrears of tax from the ex-directors - Since the 2nd respondent-Company is not wound-up, no recourse can be made to recover the dues from the Director, who...

5. Attachment of property of the legal heirs of the deceased Directors of the Company - recovery of tax arrears of the company - A person, who is not connected with a...

6. Provisional attachment of personal property of the director in case of company - recovery of tax - Input tax credit - dealer would be the company and not the directors -...

7. Recovery of the amounts from the company and its directors - Liability of directors - Section 179(1), in itself, grants the Directors the liberty to prove that the...

8. Liability of directors u/s 179 - Recovery of dues of company - Onus to prove the gross neglect or misfeasance or breach of duty on his part - No material is highlighted...

9. Recovery of dues u/s 179(1) - seeking recovery of unpaid tax of the said company and penalty under section 271(1)(c) of the Act of the same company from the director - A...

10. Attachment of property of the wife of director - recovery of tax dues - When it is not permissible for the respondent to proceed against the Director of the company for...

11. Recovery of outstanding sales tax dues of respondent which is in liquidation from the directors as an arrears of land revenue - Violation of principle of natural justice...

12. Proceedings u/s 179 - Recovery of arrears of tax of the company from the Directors - It is contended that as per the order of ITAT, the very basis of tax liability...

13. Liability of directors of private company u/s 179 - the AO has not specifically held the petitioner to be guilty of gross neglect, misfeasance or breach of duty on part...

14. The High Court held that the penalty imposed on a company cannot be recovered from its former director u/s the Companies Act. The director cannot be held personally...

15. Recovery of VAT (Tax) dues - Auction of property - Property was owned by the Directory of the company - Though the Company is the legal entity, the Directors of the...