https://www.taxtmi.com/caselaws?id=30738 The court upheld the prosecution against the managing director and the company without requiring a notice under Section 2(35)(b). However, for other directors or personnel, the summoning order was set aside due to the absence of the mandatory notice. The Department can proceed against any other person deemed a principal officer only after complying with the notice requirement under Section 2(35)(b). en-us Mon, 06 Nov 2006 00:00:00 +0530 Sat, 13 Jul 2013 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30738 The court upheld the prosecution against the managing director and the company without requiring a notice under Section 2(35)(b). However, for other directors or personnel, the summoning order was set aside due to the absence of the mandatory notice. The Department can proceed against any other person deemed a principal officer only after complying with the notice requirement under Section 2(35)(b). Case-Laws Income Tax Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30738