Recovery proceedings not to be initiated against director without proving that tax couldn't be received from co.

INCOME TAX: Where AO having completed assessment in case of company in which assessee was a director, issued a notice to assessee under section 179 seeking to recover tax dues of said company from him, in view of fact that there was nothing on record to suggest that tax dues could not be recovered from company and same could be attributed to any gross neglect, misfeasance or breach of duty on part of assessee in relation to affairs of company, impugned recovery proceedings deserved to be quashed

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