Supreme Court · 1979 INSC 89 · Decided 26 April 1979
Hardip Singh & ANR. v. The Income Tax Officer, Amritsar & ORS.
- Court
- Supreme Court of India
- Citation
- 1979 INSC 89 · [1979] 3 S.C.R. 781
- Case number
- CIVIL APPEAL No. 2390/1972
- Decided
- 26 April 1979
- Bench
- N.L. UNTWALIA, R.S. PATHAK, E.S. VENKATARAMIAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 179
Headnote
Income Tax Act 1961-S. 179--Scope of-Resolution tor wi11ding up o/ co1np1Ut.y passed before the coming into force of tl1e Act-J.T.O. issued notices to Managing Director & Director to- pay large tax arrears due fro1n the company -Notice if ralid. Secticn 179 of the Income-tax Act, 1961 (before any private company is wound up after the commencement of the ,Act and any tax assessed on the company whether before or in the course of or after its liquidation in respect of any income of any previous year cannot be recovered, then, every person who was a director of the ptivate company at
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)