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1986 (10) TMI 24

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..... it petition. He owns business in the name and style of M/s. Lala Kashi Nath Seth jewellers, Bara Bazar, Bareilly. The reliefs claimed through this writ petition are (1) for quashing of the notice dated September 8, 1986, issued under section 17 of the Wealth-tax Act, and (2) for a writ of mandamus directing the Wealth-tax Officer, respondent No. 2, not to take any action in pursuance of the afores .....

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..... d on the petitioner on September 21, 1986. Challenging the validity of the said notice, the present writ petition has been filed. . The argument of the petitioner's counsel was that the Wealth-tax Officer was not justified in issuing the said notice under section 17 of the Wealth-tax Act when the matter under section 25(2) of the said Act was challenged as against the initiation of the proceedin .....

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