Bombay High Court Quashes Section 179 Order Against Director in Income Tax Recovery — Director Not in Charge During Relevant Period. Section 179(1) of Income Tax Act, 1961 requires that the person sought to be made liable must have been in charge of and responsible for the conduct of business of the company during the relevant period; mere directorship at the time of default is insufficient.
20 Feb 2023The petitioner, Geeta P. Kamat, challenged an order dated 22 December 2017 passed by the Income Tax Officer under Section 179 of the Income Tax Act, 1...
