Unpaid taxes of Private Co. could not be recovered from its director if he wasn't grossly negligent

IT: Where assessee was a director of a private company and Assessing Officer to recover unpaid tax dues of company proceeded against assessee and passed an order under section 179(1) upon him, since it was established from materials on record that there was no gross neglect, misfeasance or breach of duty on part of assessee in relation to affairs of company, impugned order passed under section 179(1) was liable to be quashed