JATINDER BHALLA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) AGAINST notices issued by the Income-tax Recovery Officer, Range XVIII, and the order made by the AO under s. 179 of the IT Act, 1961, the petitioners have filed this petition.

(2.) AT the outset, it may be stated that in view of the different notices and separate causes of action, two petitions ought to have been filed. Registry is directed to give separate number in respect of petitioner No. 2 of this petition and may call upon the counsel to pay Court fee, if required to be paid.

(3.) IN view of what we have stated above, the order of the AO dt. 8th Jan., 2000, is quashed and set aside. The petition is disposed of accordingly.