IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1085 OF 2019 Geeta V. Shah. Petitioner. V/s. Deputy Commissioner of Income Tax-10(1)(1) and another. Respondents. Mr.Devendra Jain for Petitioner. Mr.Akhileshwar Sharma for Respondents. CORAM : M.S. SANKLECHA AND NITIN JAMDAR, JJ. DATE : 14 August 2019. P.C. : This petition challenges order dated 18 September 2018 and corrigendum thereof dated 8 March 2019 passed by Respondent No.1- Deputy Commissioner of Income Tax under section 179 of Income Tax Act, 1961 ( Act for short). 2. petitioner along with one Mr.Vanraj Shah are Directors of M/s.Hridaynath Consultancy Private Ltd. ( Company for short). For assessment year 2015-16, Company was assessed to tax for amount aggregating to Rs.82.32 crore. Company filed appeal to Commissioner (Appeals) and, skn 2 1085.19-wp.doc thereafter to Tribunal. We are informed that appeal is pending. In meantime, Respondent No.1- Deputy Commissioner of Income Tax issued notice dated 26 June 2018 calling upon Petitioner and Mr.Vanraj Shah, other Director of Company as to why amount of tax due to Company should not be recovered from its Directors under section 179 of Act. Petitioner responded to notice, inter alia, pointing out that there was nothing on record to suggest that tax dues could not be recovered from Company. 3. Notwithstanding above, Deputy Commissioner of Income Tax passed order dated 18 September 2018 against Petitioner and Mr.Vanraj Shah under section 179 of Act holding them liable to pay outstanding dues of Company for assessment year 2015-16. Thereafter, by corrigendum dated 8 March 2019, Respondent No.1- Deputy Commissioner of Income Tax disposed of Petitioner's objections, to order dated 18 September 2018. 4. Mr.Vanraj Shah, other Director of Company had filed writ petition in this Court being Writ Petition No.1083/2019 challenging order dated 18 September 2019 and corrigendum thereof dated 8 March 2019. This Court vide order dated 24 June 2019 set aside order dated 18 September 2018 and corrigendum thereof dated 8 March 2019 issued by Respondent ::: Uploaded on - 16/08/2019 ::: Downloaded on - 20/08/2019 10:24:04 ::: skn 3 1085.19-wp.doc No.1- Deputy Commissioner of Income Tax and also set aside attachment of bank accounts of Mr.Vanraj Shah. 5. It is agreed position between parties that issue arising in this petition is identical to one arising in case of Mr.Vanraj Shah (Writ Petition No.1083/2019) i.e. other Director of Company. Therefore, for reasons indicated in order dated 24 June 2019, order dated 18 September 2018 and corrigendum thereto dated 8 March 2019 issued by Respondent No.1- Deputy Commissioner of Income Tax are set aside. Consequently, attachment of Petitioner s bank accounts is also set aside. 6. We further make it clear that we have not examined merits of case. Therefore, nothing stated in this order, will prevent Revenue from passing fresh order in accordance with law after issuing fresh notice to petitioner. 7. Writ petition is disposed of in above terms. NITIN JAMDAR, J. M.S. SANKLECHA, J. Geeta V. Shah v. Deputy Commissioner of Income-tax-10(1)(1) and another