Assessee was a director in company Tirupati Proteins Pvt. Ltd. Tirupati Proteins Pvt. Ltd failed to make payment of outstanding tax demand of certain amount.  Assessing Officer issued notice under section 179 to assessee treating her as jointly and severally liable for payment of such tax. On writ the Court held that persual of notice under section 179 revealed that same was totally silent regarding fact that tax dues could not be recovered from company.  Further, in show-cause notice, there was no whisper of any steps having been taken against company for recovery of outstanding amount-therefore,  notice under section 179 issued by Assessing Officer against assessee was  set aside  (AY. 2011-12 to 2014-15)