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1987 (3) TMI 31

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..... 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. According to the petitioner, the money under those drafts as contained in annexure-13 .....

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..... al Coal Fields Ltd. It was not disputed by Mr. Debi Prasad, learned counsel appearing on behalf of the respondents, that if it is proved as a fact that the drafts were not deposited by Ajay Kumar of Ramgarh Cantonment, the same could not have been attached in pursuance of the order of assessment made in the case of Ajay Kumar of Ramgarh Cantonment. In the writ jurisdiction, in view of the seriou .....

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