1986 (3) TMI 47

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....But, as agreed to by both sides, this case is treated as listed for final hearing today and is accordingly heard. Under section 221(1) of the Income-tax Act, 1961 (" the Act "), the Vth Income-tax Officer, Circle-I, Bangalore, has issued notice dated September ill, 1985, on a party called " M/s. Gurukrupa Service Station, Chamarajapet ", calling upon that party to make payment of the amount spe....

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....ressed to the partnership firm and not to any individual, much less to T.K. Swamiappan, as an individual, and there is no justification whatsoever for this Court to interfere with the notice that does not really concern the petitioner. On the very submission made by Sri Srinivasan, there is hardly any ground for this Court to examine the grievance of the petitioner and adjudicate on the same. W....