MADHAVI KERKAR Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) At the request of the counsel, this Petition is being finally disposed of at the stage of admission.

(2.) This Petition is under Article 226 of the Constitution of India challenges the order dated 31st December 2015 passed by the Assistant Commissioner of Income Tax under Section 179 (1) of the Income Tax Act, 1961 (Act). The Assessment Years involved are Assessment Year 2006-07 to 2011-1

(3.) The only grievance of the Petitioner to the impugned order dated 31st December 2015 passed by the Assistant Commissioner of Income Tax is that the same is without jurisdiction. This according to the Petitioner is for the reason that as in terms of Section 179 (1) of the Act, the revenue is clothed with jurisdiction to proceed against a directors of a Private Limited Company to recover its dues only where the tax dues of the Private Limited Company cannot be recovered from it. In this case it is the case of the Petitioner that no effort was made to recover the tax dues from the defaulting Private Limited Company. Further reliance is also placed upon decision of this Court in Dinesh Tailor v. Tax Recovery Officer and Ors. , 2010 326 ITR 85 (Bom. )