Notice couldn't be issued to person who acted as short term director if there were active directors in Co.

INCOME TAX : Where petitioner had acted as a director of company for a short period and disclosed details of acting directors, acting directors of company being available, department could have proceeded against any one of such acting directors for reassessment proceedings and could have treated any one of them as Principal Officer, and, thus, impugned order treating petitioner as Principal Officer was set aside

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