ABDUL WAHID Vs. UNION OF INDIA

JUDGEMENT

(1.) BY means of this writ petition, the petitioners seek quashing of an order passed under Section 263 of the Income-tax Act, dated March 23, 1990, which is directed against respondent No. 3, Abdul Hafiz. The second prayer for another relief reads, "to issue writ, order or direction in the nature of a mandamus commanding respondent No. 3 not to realise his one-third share of interest paid by the Special Land Acquisition Officer."

(2.) BY the impugned order, the Commissioner of Income-tax, Meerut, has taken a view that the income-tax assessment orders for the assessment years 1982-83 to 1985-86 made in the hands of respondent No. 3 were erroneous and prejudicial to the interests of the Revenue and, accordingly, he has cancelled the said assessment orders with a direction to the Assessing Officer to make fresh assessments for the said years in the light of the discussion made in the impugned order and after affording an opportunity of being heard to respondent No. 3.

(3.) SO far as the second relief is concerned, namely, the alleged threats held out by respondent No. 3, without going into the correctness of the same, no mandamus can be issued by this court as it is settled that a writ will go only against the statutory authority or State within the meaning of Article 12 of the Constitution of India and not against an individual. Thus, the writ petition for the second relief is also misconceived.