The assessee is treated as a Principal Officer  of the Company Kingfisher Airlines Ltd for the financial years  2009-10 to 2012-13  u/s. 2(35 ) of the Act.  The said notice is challenged mainly on the ground that the objections submitted to the notice issued had not duly considered. Allowing the petition the Court held that, notice must mention some connection with the management or administration of the company.  Merely on surmises and conjectures, no person shall be treated as a Principal officer. Accordingly the notice is quashed. (AY. 2009-10 to 2012 -13 )  (WP No. 34252 of 2018 dt. 17-10-2019)