Section 179: No Tax recovery from director if same can be recovered from Company

Sonal Nimish Patel Vs ACIT (Gujarat High Court) In the given case the subject matter of challenge in this writ-application at the instance of the writ-applicant is an order passed by the respondent under section 179 of the Income-tax Act, 1961. In the case of M/s. Tirupati Proteins Pvt.Ltd demand of Rs. 9074.34 lakhs is outstanding. The said demand has not been paid till date. Despite being given a number of opportunities, the company did not make the payment of outstanding demand. At the relevant point of time the directors of the assessee company were Smt. Sonal Nimish Patel and Smt. Ashita ...