1980 (12) TMI 7

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....nder the I.T. Act. The petitioner happened to be one of the two partners of the said firm. His elder brother, Sardar Saran Singh, was the other partner. The ITO issued recovery certificates to the TRO, Kanpur, and the details of such certificates are set out in para. 5 of the petition. However, the opposite parties in the counter-affidavits have not accepted the correctness of the details given in the said para. In para. 4 of the counter affidavit of Sri V. K. Arora, the TRO-B, Kanpur, it has been stated that the correct figure of the total demand against the firm was Rs. 4,82,280 and against the two partners of the said firm the respective figures were Rs. 6,55,077 and Rs. 4,03,720. Thus the total demand against the partnership firm and it....

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....terms and conditions ". In cls. (a) to (e) of para. 2 of the said communication the terms and conditions were set out. In para. 3 of the said communication it was stated " as for removing the lock and seal on your main gate and godown, necessary instructions are being issued to the Tax Recovery Officer-B, Kanpur," and in para. 4 it was stated " you will please immediately inform this office the date from which your factory starts functioning." It is the contention of the petitioner that despite the aforesaid agreement between the parties, the TRO and the Department began to enforce the entire demand and sought to attach and sell the house of the petitioner bearing number 122/208 Sarojini Nagar, Kanpur. It is claimed that the opposite par....