AO can’t treat a person as principal officer without forming his connection with management & administration of Co.

INCOME TAX : Where neither in show cause notice nor in impugned order, connection of petitioner with management, and administration of company was established, Assessing Officer could not have named him as Principal Officer

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000191628/ao-can’t-treat-a-person-as-principal-officer-without-forming-his-connection-with-management-administration-of-co.aspx