Recovery from Director Without Due Process Invalid: Bombay HC

Manjula D. Rita Vs PCIT (Bombay High Court) Introduction: In a significant legal decision, the Bombay High Court has ruled on the case of Manjula D. Rita vs. PCIT, addressing the issue of tax recovery from a deceased director of a company. The court’s verdict emphasized the importance of due process and evidence in such cases. Detailed Analysis: The case revolves around late Dinesh Shamji Rita, a director of Bhavya Infrastructure India Private Limited during the Assessment Year 2012-2013. Following an assessment order that made several additions to the company’s income and tax dema...