Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 412 - HC - Income TaxAttachment orders - proof of notice issued - Held that:- As rightly submitted by the learned counsel for the respondents, the order dated 30.03.2012 has become final. It was issued to M/s.Sankar Traders. None appears for the enquiry at the time of passing the order. Thereafter, a letter was sent by the petitioner representing M/s.Sankar Traders, which shows that he is the Proprietor. This letter was sent by the petitioner to the third respondent on 27.09.2003. The information obtained by the respondents from the Income Tax Department under Section 138 (1) (b) of the Income Tax Act dated 10.03.2004 also shows the name of the petitioner as a Proprietor of M/s.Sankar Traders. For the said concern, assessment has been made by showing the petitioner as a Proprietor. The matter did not rest there. Form 5-A submitted on behalf of M/s.Sankar Traders dated 31.03.2004 also shows the name of the petitioner as a Proprietor. Petitioner would submit that there appears to be a case of forging the signature of the petitioner. This Court is afraid that the said contention cannot be accepted. It is not as if the respondents have relied upon one document but three documents. The earlier proceeding has become final. The reasoning adopted by this Court on the earlier occasion would apply to this case also as it is the petitioner, who, now seeks to raise the contention of forgery. The petitioner has also not proved the factum of participating in the enquiry proceedings in the year 2003 and thereafter, sent a letter seeking adjournment. Thus this Court does not find any merit in the writ petition.
|