Assessee, filed a writ petition contestending that  he was not a director and the  notices lacked disclosure of steps taken for tax recovery from the  company. Allowing the petition the Court held that show cause notices disclosed no facts regarding steps taken by revenue to recover tax dues from delinquent company and this being a sine qua non for proceeding further, and for assuming jurisdiction under section 179, failure to disclose this material and to record satisfaction of Assessing Officer in manner required by provisions of section 179 rendered  show cause notices and impugned order unsustainable in law. Notice was quashed. (AY. 2007-08)