https://www.taxtmi.com/caselaws?id=26471 A writ challenge to a notice under section 221(1) of the Income-tax Act was rejected because the notice was addressed to the partnership firm, not to an individual partner. The High Court found no factual basis to treat the notice as one issued against the partner personally, and therefore saw no reason to exercise writ jurisdiction under Article 226. The impugned notice was left undisturbed and the petition was dismissed. en-us Thu, 27 Mar 1986 00:00:00 +0530 Fri, 05 Feb 2010 12:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26471 A writ challenge to a notice under section 221(1) of the Income-tax Act was rejected because the notice was addressed to the partnership firm, not to an individual partner. The High Court found no factual basis to treat the notice as one issued against the partner personally, and therefore saw no reason to exercise writ jurisdiction under Article 226. The impugned notice was left undisturbed and the petition was dismissed. Case-Laws Income Tax Thu, 27 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26471