1997 (5) TMI 13 - HC - Income Tax

Summary

The petitioner sought to quash a notice issued by the Income-tax Officer under section 226(3) of the Income-tax Act, 1961. The petitioner claimed no connection with the business concern mentioned in the notice, while the respondent argued that the petitioner was a partner in a partnership firm liable to pay tax. The court found disputed facts and dismissed the petition, allowing the petitioner to seek remedy elsewhere. No costs were awarded, and any security deposit would be refunded.