Proceedings u/s 179 against director unsustainable as all steps for recovering tax dues from company not complied

Jagesh Savjani Vs Union of India (Bombay High Court)

Bombay High Court held that material on record doesn’t satisfy that all the steps for recovering the tax dues from the company, accordingly, action under section 179 of the Income Tax Act against the directors for recovering the tax dues is unjustified.

Facts- This is a writ petition filed under Article 226 of the Constitution of India seeking the quashing and setting aside of show cause notices u/s. 179 of the Income Tax Act,1961, and order dated

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