IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2525 OF 2008 WRIT PETITION NO.2525 OF 2008 WRIT PETITION NO.2525 OF 2008 Shri Rajeev Mahendra Mehta ..Petitioner. V/s. Asstt.Commissioner of Income Tax & Ors. ..Respondents. Mr.Jitendra Jain with P.C.Tripathi i/b. Raj Darak for petitioner. Mr.Vimal Gupta withMs. Devki Iyer for respondents. CORAM : P.B.MAJMUDAR AND CORAM : P.B.MAJMUDAR AND CORAM : P.B.MAJMUDAR AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 24TH NOVEMBER, 2008. DATED : 24TH NOVEMBER, 2008. DATED : 24TH NOVEMBER, 2008. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the parties. Rule, returnable forthwith. Learned counsel for the respondents waives service. 2. By consent of the parties, petition is taken up for final hearing. By this petition, the petitioners are challenging the order dated 3rd March, 2008, which is annexure A to the petition. The said order is passed under section 179 of the Income Tax Act, 1961 by which the Director of the Company is made personally liable for payment of the outstanding taxes of the petitioner Company. The grievance of the petitioner is that before passing the impugned order - = : 2 : = - no opportunity of hearing was given to him. The impugned order is, therefore, contrary to the principles of natural justice. Learned counsel appearing on behalf of the respondents submits that the department is withdrawing the aforesaid impugned order with a view to pass fresh order after hearing the petitioner. Considering the said fact, the petition is allowed. Since the impugned order passed under section 179 of the Act has now been withdrawn, it is not to be enforced against the petitioner. 3. It is clarified that we have not expressed our opinion on the merits of the order and the department may pass appropriate order after hearing the petitioner in connection with the subject matter. 4. Rule is made absolute in the above terms with no order as to costs. (P.B.MAJMUDAR (P.B.MAJMUDAR (P.B.MAJMUDAR J.) J.) J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)