KRISHNA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a writ petition under Article 226 of the Constitution. It has been prayed that the proceedings for recovery of income -tax dues and the order of the Commissioner of Income -tax be quashed and the respondents be restrained from making attachment and collection of rent of property No. 55/110, General Ganj, Kanpur.

(2.) THE material facts as they appear from the petition, the affidavit and the annexures thereto, are these. There was an HUF consisting of Shri Krishna and his four sons. Shri Krishna was the karta of an HUF.

(3.) THE writ petition was filed by Shri Krishna, karta of the HUF. He died during the pendency of the petition and his sons and others have been brought on the record as petitioners and they have continued the petition.