JUDGMENT

Avneesh Jhingan, J. - The present writ petition has been filed seeking quashing of orders dated 28.03.2012 (Annexure P-7) and 24.03.2017 (Annexure P-13) whereby the petitioner has been held liable to pay arrears of Income Tax of a Public Limited Company. Further a prayer has been made for prohibiting the respondents from initiating any coercive steps against the petitioner for recovery.

2. Union of India; Commissioner of Income Tax-III, Ludhiana and Income Tax Officer, Ward No. 7(i), Ludhiana have been arrayed as respondents No.1 to 3 respectively in the writ petition.

3. The petitioner on 09.06.1999 became an Additional Director of Company namely M/s Century Diamond Ltd. (for short 'the Company'). The Company was registered with the Registrar of Companies vide Registration Certificate No. 16-20924 dated 08.01.1998. The petitioner resigned from Directorship of the Company on 01.04.2000. For the assessment year 1998-99, an ex-parte assessment of company under section 144 of the Income Tax Act, 1961 (for short 'the Act') was framed vide order dated 31.03.2006. The income of the company was assessed at Rs. 1,87,94,345/-. On 17.03.2017, the Registrar of Companies deleted the na