AO couldn't initiate recovery proceedings against director without establishing non-recovery from co.

INCOME TAX : Where Assessing Officer issued a notice under section 179 against assessee director of a company seeking to recover tax dues of said company from assessee, since such notice was totally silent regarding fact that tax dues could not be recovered from company and, further, there was no whisper of any steps being taken against company for recovery of outstanding amount, impugned notice under section 179 against assessee was to be set aside

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