The Assessing Officer issued the notice u/s 148 of the Act treating the petitioner as  as Principal Officer of company .  Petitioner challenged said notice on the ground that  he had acted as a director of company for a short period and disclosed details of acting directors .  Allowing the petition the Court held that  since effective proceedings would not be possible with petitioner as Principal Officer impugned order treating petitioner as a Principal Officer was  set aside. Followed  ITO v. Official Liquidator ( 1977) 106 ITR 119 ( AP) (HC)  ( AY . 2011 -12)