1987 (3) TMI 31

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....he deposit that was made with the Central Coal Fields Ltd. at Ranchi, by different drafts on different dates as contained in annexure-13 issued by the State Bank of India, Kuju Branch, belong to Ajay Kumar, who has been assessed under the Income-tax Act by the Income-tax Officer at Hazaribagh or to Ajay Kumar Agarwal of Varanasi, who has been assessed by the Income-tax Officer at that place. Ac....

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....as deposited the amount by different drafts as contained in annexure-13 with the Central Coal Fields Ltd. It was not disputed by Mr. Debi Prasad, learned counsel appearing on behalf of the respondents, that if it is proved as a fact that the drafts were not deposited by Ajay Kumar of Ramgarh Cantonment, the same could not have been attached in pursuance of the order of assessment made in the case ....