Jurisdiction to commence proceedings against director for recovery of tax dues of delinquent company

Jaison S. Panakkal Vs Pr. CIT (Bombay High Court) Jurisdiction to commence proceedings against the Director of a delinquent company for a recovery of the tax dues of the delinquent company, would require the notice to the Directors/ former Directors, itself, indicating what steps had been taken to recover the dues from the delinquent company and the failure thereof. It is only when the above exercise has been done and is indicated in the show cause notice that the Assessing Officer and can claim to have satisfied the condition precedent for commencing proceedings under Section 179(1) of the A...