1997 (5) TMI 13

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....ks quashment of the notice, annexure-"B", issued by respondent No. 1 under section 226(3) of the Income-tax Act, 1961. The petitioner has deposited Rs. 4,79,000 against various fixed deposit receipts with respondent No. 2-bank as per details, annexure-A. Respondent No. 1-Income-tax Officer, D-Ward, Indore, by notice dated October 21, 1987 (annexure-R1-F), issued under section 226(3) of the Inco....

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....rtner and he is, therefore, liable to pay tax jointly and severally. The said notice has been duly issued and is not amenable to interference by this court in writ jurisdiction. At the outset, I have to observe that this petition involves disputed questions of fact inasmuch as, according to the petitioner, the assessee is a Hindu undivided family business concern with which he has no connection....