Interest and penalty due of private limited company cannot be recovered from its Directors

HIGH COURT OF GUJARAT Nayan M. Shah versus Income-tax Officer SPECIAL CIVIL APPLICATION NO. 808 of 2013 MARCH 4, 2013 ORDER Akil Kureshi, J. Heard learned counsel for the parties for final disposal of the petition . 2. Petitioner has made following substantive prayers in this petition: “a. A Writ of Certiorari or any other Writ, order or direction in the nature of Certiorari quashing the impugned order dated 24.10.2011 passed under Section 179 of the Act for the assessment year 1995-96 recovering the amount of tax and interest from the petitioner; b. A Writ of Mandamus o...