AJAY KUMAR AGARWAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD learned counsel for the parties at length.

(2.) THE dispute is whether the deposit that was made with the Central Coal Fields Ltd. at Ranchi, by different drafts on different dates as contained in annexure-13 issued by the State Bank of India, Kuju Branch, belong to Ajay Kumar, who has been assessed under the Income-tax Act by the Income-tax Officer at Hazaribagh or to Ajay Kumar Agarwal of Varanasi, who has been assessed by the Income-tax Officer at that place.

(3.) FOR the reasons aforesaid, this writ petition is dismissed. However, liberty is given to the petitioner to file a suit. The petitioner may, if so advised, take steps before the appropriate forum to establish his title with regard to that amount.