2017 (4) TMI 412

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....sharam For Respondents : Mr. R. Vishnu for Mr.G.Ramu ORDER This is the second round of litigation initiated by the petitioner after the earlier challenge made to the order dated 22.01.2014, raising the very same plea that he was not the owner of the concern and therefore the property standing in his name cannot be proceeded with. 2. This Court, by order dated 23.04.2014 dismissed the w....

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....ioner would submit that the property which is under attachment is the individual property of the writ petitioner which has got nothing to do with the business establishment namely M/s.Sankar Traders. This question is a disputed question of fact which cannot be resolved in this writ petition. Whether M/s.Sankar Traders is a company or it is a proprietary concern owned by the petitioner is also a ma....

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....t of Income Tax under Section 138 (1)(b) of the Income Tax Act, 1961 also shows him as a Proprietor and after receipt of the notice, the petitioner sent a communication that he could not attend the enquiry and requested for another date. Thereafter, show cause notice was issued before the assessment under Section 7A of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, which was....

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....ietor. This letter was sent by the petitioner to the third respondent on 27.09.2003. The information obtained by the respondents from the Income Tax Department under Section 138 (1) (b) of the Income Tax Act dated 10.03.2004 also shows the name of the petitioner as a Proprietor of M/s.Sankar Traders. For the said concern, assessment has been made by showing the petitioner as a Proprietor. The matt....