1986 (10) TMI 24 - HC - Wealth-tax

Summary

The petitioner, as the karta of a Hindu undivided family, filed a writ petition to quash a notice under section 17 of the Wealth-tax Act and for a writ of mandamus. The court dismissed the petition, stating that the Wealth-tax Officer had jurisdiction to issue the notice under section 17, despite proceedings under section 25(2) being challenged. The court found the two proceedings to be distinct, with one for reassessment and the other for rectification.