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Vicarious liability of director of a private company for ‘tax due’ u/s. 179(1) from it does not extend to interest & penalty
Case Law Details
- Case Name
- Maganbhai Hansrajbhai Patel Vs Assistant Commissioner of Income-tax (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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HIGH COURT OF GUJARAT
Maganbhai Hansrajbhai Patel
versus
Assistant Commissioner of Income-tax
SPECIAL CIVIL APPLICATION No. 3910 & 4227 of 2012
September 25 & 26, 2012
JUDGMENT
Akil Kureshi, J.
The petitioner has challenged an order dated 27.2.2012 as at Exh.S to the petition passed by the Assistant Commissioner of Income Tax, Anand under section 179 of the Income Tax Act, 1961 (“the Act” for short).
2. Facts may be noted at the outset :
2.1 The petitioner was one of the two directors of one Agni Briquette Pvt. Ltd. (here-in-after to be referred to as ...
