SATYA PRAKASH AGARWAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) WRIT Petition No. 830 of 1986, Manohar Lal v. CIT, 1988 171 ITR 241, was decided by us on August 25, 1987. While deciding that case we had observed that the property of the firm should be proceeded against by the Department.

(2.) 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 undivided Hindu family. The present petitioner was not a party to the earlier writ petition decided by us on August 25, 1987.