LAXMI RAJKUMAR BAID vs. ASST COMMISSIONER OF INCOME TAX ( OSD )

In all these petitions under Article 226 of the Constitution of India, the respective petitioners / Directors of the original assessee – M/s. Siddhi Datha Infra Private Limited and M/s. Siddhi Vinayak Pilot Club (Private) Limited respectively have challenged the impugned orders under Section 179 of the Income Tax C/SCA/10471/2018 ORDER Act, 1961 for recovery of dues of the aforesaid two companies, of whom the petitioners are the Directors.

Learned Advocate appearing on behalf of the petitioners Mr. Hardik V. Vora has submitted that the petitioners were served with a notice once before the impugned order under Section 179 of the Income Tax Act were passed. It is the case of the petitioners that however, the petitioners could not avail such an opportunity. Therefore, it is submitted that the petitioners may be permitted to approach the authorities, who had passed the impugned order/s under Section 179 of the Act, to point out the reasons as to why they could not avail the opportunity provided earlier and also to make the submissions on merits.

In view of the above, learned Advocate appearing on behalf of the petitioners seeks permission to withdraw the present petitions with the aforesaid liberty.

Without expressing anything on merits on the aforesaid, the petitioners are permitted to withdraw the present petitions with the aforesaid liberty. As and when such a C/SCA/10471/2018 ORDER representation / representations are made, the same may be considered by the concerned authority, on merits and in accordance with law. (M.R. SHAH, J) (A.Y. KOGJE, J) CAROLINE