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1995 (7) TMI 45

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....spondents. By this petition, the petitioner seeks a writ in the nature of certiorari quashing the recovery proceedings on the basis of demand notice dated August 7, 1981, and show-cause notice of the same date contained in annexures-13 and 14, respectively, to this petition. It is contended that in pursuance of the impugned show-cause notice and demand notice, an amount of Rs. 13,224, is being r....

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....ome-tax dues was adopted and in pursuance of that, the demand notice and show-cause notice, which are under challenge in this petition, have been issued. Learned counsel for the petitioner, Sri Janardan Sahai, submits that the amount in question is a disputed one inasmuch as the Department alleges that the petitioner is also required to deposit the enhanced rent whereas no proceedings under the p....