Liability of directors u/s 179 - Recovery of dues of company - ...

Case Laws Income Tax

June 21, 2023

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 by the ITO contrary to material placed on record by Petitioner, based on which he can be held to be guilty of gross neglect or misfeasance or breach of duty in the context of nonrecovery of tax dues. - He is having lack of decision making power and having very limited role in the assessee company even as director - The order against the Director quashed - HC

View Source

← Previous Next →

Liability of directors u/s 179 - Recovery of dues of company - ...

Case Laws Income Tax

June 21, 2023

You may also like:

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...

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...

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...

Section 179 of the Act cannot be invoked if such a Director proves that non recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part - HC

Liability of directors u/s 179 - AO is required to make efforts for recovery of the outstanding dues from the assessee private limited company which has committed...

Liability of directors of private company in liquidation - Section 179 v/s 156 - Nothing came to be stated by him regarding the gross negligence on part of the...

Joint and several liability to make payment u/s 179(1) – Liability of directors – In the absence of any finding that non recovery of the tax due from the company can be...

Liability of directors of private company u/s 179 - recovery of unpaid tax dues of a private company from its directors - AO passed the order without considering such...

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...

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...

Recovery of tax due from the directors - no finding that the tax due cannot be recovered from the company - no liability could be fixed on the Directors under S. 179 of...

Liability of directors of private company - Section 179 - garnishee notice - it is clear that the department has not taken any steps to recover the dues from the...

Complaint u/s 276C (2) r.w.s. 278B - Allegation of willful evasion of tax - Liability of Directors / ex-directors of company u/s 179 - Company is under liquidation...

Recovery of dues from director of the company u/s 179 - piercing corporate veil - Matter remanded back to Assistant Commissioner on the ground of violation of principles...

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...

Quick Updates: