GURUKRUPA SERVICE STATION Vs. INCOME TAX OFFICER FIFTH

JUDGEMENT

(1.) THIS case was posted before me today for orders. But, as agreed to by both sides, this case is treated as listed for final hearing today and is accordingly heard.

(2.) 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 11, 1985, on a party called "M/s. Gurukrupa service Station, Chamarajapet", calling upon that party to make payment of the amount specified therein failing which, he has stated that he would initiate penalty proceedings under the Act. The petitioner, called

(3.) 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. With this observation, it is proper for this Court to decline to interfere with the impugned notice issued by the Income-tax Officer.