The assessee challenged by writ the notice issued by the revenue to treat the assessee as principal Officer .  Allowing the petition the Court held that in present case, neither in show cause notice nor in order, such connection of petitioner with management or administration of company was established . Court observed that —I phrase ‘Key Management Personnel’ of the company had a wide connotation and same had to be supported with certain material unless such connection was established, no notice served on petitioner would empower revenue to treat assessee as Principal Officer. Writ petition was allowed . (  AY.2010-11 to 2013-14)