TMI Blog2013 (12) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... , rent whereof has been attached - Apart from the legality of the decree and ownership of the property, adjudication of this petition would involve consideration of the status of Raj Kumar Basisht and his HUF, constitution of the firm on the relevant date and liability of its partners, and other disputed questions of fact which would necessarily require parties to lead evidence - The petitioner's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y belonging to M/s Gopal Iron and Steel Works. The petitioner is the sole proprietor of M/s Gopal Iron and Steel Works, pursuant to a compromise decree passed in Regular Second Appeal No.528 of 1978 (Ramesh Chander Basisht v. Gopal Krishan Basisht and others), Annexure P-7. The attachment order has been wrongly passed against the firm as demand of tax relates to the personal assessment of Raj Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by counsel appearing for Shri R.K. Basisht that the decree pressed into service is null and void as all shareholders were not impleaded as parties. The petitioner, therefore, cannot possibly allege that the property belongs to him exclusively nor can he seek quashing of the impugned notices. It is further contended that the writ petition has been filed by the petitioner alleging his ownership wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration of the status of Raj Kumar Basisht and his HUF, constitution of the firm on the relevant date and liability of its partners, and other disputed questions of fact which would necessarily require parties to lead evidence. We are not inclined, in exercise of power under Article 226 of the Constitution, to determine these disputed questions of fact. The petitioner's prayer for quashing of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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