JUDGMENT

1. At the request of the Counsel, this petition is being finally disposed of at the stage of admission.

2. This petition under Article 226 of the Constitution of India challenges the order dated 26th December, 2017 passed by the Deputy Commissioner of Income Tax under Section 179(1) of the Income-Tax Act, 1961 (the Act). The Assessment Year involved is Assessment Year 2011-12.

3. The petitioner is a former Director of M/s. Shravan Developers Pvt. Ltd. (Private Limited Company), having resigned in the year 2013. The Private Limited Company has failed to honour its tax obligation for Assessment Year 2011-12. Thus becoming a delinquent Private Limited Company. In the above view, the petitioner received a show cause notice dated 6th February, 2017 under Section 179(1) of the Act seeking to recover the tax dues of Rs.4.69 crores of the delinquent Private Limited Company from the petitioner as its Director. The petitioner responded to the same and sought details of the notices issued to the delinquent Private Limited Company. However, without responding to the particulars sought, the impugned order dated 26th December, 2017 was passed under Section 179(1) of the Act making a dema