1987 (3) TMI 31 - HC - Income Tax

Summary

The High Court of Patna dismissed the writ petition regarding a dispute over a deposit made with Central Coal Fields Ltd. The court could not determine whether the deposit belonged to Ajay Kumar or Ajay Kumar Agarwal. The petitioner was given liberty to file a suit to establish ownership. Opinions of the Inspecting Assistant Commissioner were deemed irrelevant for future proceedings. No notice under section 80 of the Code of Civil Procedure was required.