YUGAL KISHORE Vs. UNION OF INDIA

JUDGEMENT

(1.) THE issue being raised is on the applicability of the Kar Vivad Samadhan Scheme, 1998. Between the petitioner Yugal Kishore and a Firm named Bharat Enterprises the IT Department did not accept the two as different entities. In effect, even the petitioner accepts that the Department declared the firm Bharat Enterprises as bogus. All this happened during the course of assessment proceedings between one of the other whether Yugal Kishore or Bharat Enterprises.

(2.) A constituent of the petitioner has been to the High Court earlier in a case numbered Tax Case No. 25 (Pat) of 1998, (Bharat Enterprises vs. CIT). Today, Yugal Kishore files the present writ petition.

(3.) IN these circumstances, it will not be appropriate for the High Court to issue any writ on the present petition. At every given time whether it is the petitioner Yugal Kishore or Bharat Enterprises they were sufficiently posted with materials relating to their assessment and consequential proceedings wherever they may be, but this information has not been placed. With these circumstances, the Court is of the view that it is not prepared to lend its writ jurisdiction to the petitioner Yugul Kishore who comes now by this petition or Bharat Enterprises who had come earlier in another case.