The assessing officer issued notice to the assessee holding him in his capacity as a director, after period of nine years post the resignation of the assessee, responsible for the outstanding demand against the company. On writ the Hon’ble High Court  held  that the order passed under section 179 ought to have indicated material particulars as regards to the steps taken by the Assessing Officer for the purpose of recovering the tax from the company. Accordingly, the show cause notice issued by the assessing officer was held to be defective as the condition precedent for taking action under section 179 was not satisfied. Accordingly, the order passed under section 179 was quashed and set aside. (AY. 2006-07 to 2009-10, 2011-12)