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Valid show-cause notice is crucial for recovery under Section 179: Gujarat HC
Case Law Details
- Case Name
- Bhailal Babubhai Patel Vs PCIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Bhailal Babubhai Patel Vs PCIT (Gujarat High Court)
The case of Bhailal Babubhai Patel vs. PCIT (Gujarat High Court) revolves around a crucial aspect of income tax recovery under Section 179. This section holds directors responsible for outstanding demands against companies, but it requires a valid show-cause notice disclosing recovery steps. In this article, we delve into the details of this case and its implications.
Background:
The petitioner, Bhailal Babubhai Patel, was a director of the company Banyan & Berry Alloys Limited until 15.01.2009 when he resigned due to ill-health. He claim...
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