A.S. CHINNASWAMY RAJU Vs. UNION OF INDIA

JUDGEMENT

(1.) These writ petitions are directed against the two orders dtd. 14.11.2013 passed by respondent No.3. By the impugned orders, the petitioners, who are directors of a Private Company by name Sunray Computers (P) Ltd. are directed to pay the tax due relating to the said company.

(2.) I have heard Sri S.S.Naganand, learned Senior Counsel appearing for the petitioners and Sri K.V. Aravind, learned Standing Counsel appearing for the respondents and perused the impugned orders.

(3.) The sole contention urged by the learned Senior Counsel is that the impugned orders are contrary to S.179 of the Income Tax Act, 1961 ('the Act') inasmuch as no finding is recorded by respondent No.3 that the tax due cannot be recovered from the company. In the absence of such a finding, he contended that the impugned orders are liable to be set aside. However, Sri K.V. Aravind, learned Standing Counsel supported the impugned orders.