Allahabad H.C : The petitioner in this petition has a share in the property, being a member of an HUF

High Court Of Allahabad

Satya Prakash Agarwal vs. CIT & Ors.

Section 222, Art. 226

A. Banerji, Actg. C.J. & K.P. Singh, J.

Civil Misc. Writ Petn. No. 85 of 1988

14th April, 1988

K. P. SINGH, J.:

Writ Petn. No. 830 of 1986, Manohar Lal vs. CIT (1988) 67 CTR (All) 55 : (1988) 171 ITR 241 (All) was decided by us on 25th Aug., 1987. While deciding that case we had observed that the property of the firm should be proceeded against by the Department.

It has been contended before us in this writ petition that the petitioner in this petition has a share in the property, being a member of an HUF. The present petitioner was not a party to the earlier writ petition decided by us on25th Aug., 1987.

It has also been brought to our notice that the present petitioner has filed a title suit regarding his title in the disputed property which is pending. Therefore, we think that the present writ petition has become infructuous and that the requisite relief can be obtained by the petitioner in the title suit filed by him. However, in the ends of justice, we make it clear that as the petitioner was not a party to the earlier writ petition decided by us on 25th Aug., 1987, any finding or observation made in that judgment should not be treated as final against the petitioner. The effect of the observations would be taken into account by the Court concerned without treating it as final between the parties.

With the above observations, this writ petition is disposed of finally at this stage.

[Citation : 174 ITR 251]

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