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JUDGMENT Ms. Sonia Gokani, J. - All the three petitions raise identical question of facts and law and therefore, they are decided by way of this common judgment. Facts for the purpose of deciding these petitions are derived from Special Civil Application No.7759 of 2005. 1.1 The petitioner was a Director of the company M/s Asian Finstock Limited which incorporated on 05.12.1994 as a public limited company. The company was assessed to Income tax for the Assessment Year 1996 - 1997 and along with interest and penalty, the demand rose to Rs.3,61,84,806/-. Such income tax liability remained unpaid. 1.2 A notice was issued under Section 179 of the Income Tax Act, 1961 (hereinafter referred to as "Act") calling upon the petitioner to show cause as to why the recovery of the tax liabilities of the company of Rs.3,61,84,806/- be not made from the petitioner by holding her responsible being the Director on 18.09.2003. It contends that various efforts made for recovering the demand have failed. The petitioner in reply to the said show-cause notice has contended that she was an employee of Indo American Optic Limited Company, a group company of M/s Asian Finstock Limited getting salaried income only. She also further contended that she resigned from the company on 19.08.1997 and therefore, there was no question of invoking such provisions of Act for default made by the company. She also contended that she was never the Director nor Managing Director of the company and her signature was once obtained on certain papers purportedly for the work of the company, of which she was unaware and therefore, this was a case of fraudulently obtaining her signature. 1.3 On 09.03.2004, she further supplemented her reply with copies of various documents obtained from the Assistant Registrar of Companies and raised the additional contention that on different dates and years, the signatures purportedly shown to be her signature were in fact not hers and such manipulation was done of those papers where her signature was obtained. She consistently took the stand that she was a salaried employee of the company and had already resigned from the company. 1.4 On considering such replies, on…

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