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TMI Blog2017 (4) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... 138 (1) (b) of the Income Tax Act dated 10.03.2004 also shows the name of the petitioner as a Proprietor of M/s.Sankar Traders. For the said concern, assessment has been made by showing the petitioner as a Proprietor. The matter did not rest there. Form 5-A submitted on behalf of M/s.Sankar Traders dated 31.03.2004 also shows the name of the petitioner as a Proprietor. Petitioner would submit that there appears to be a case of forging the signature of the petitioner. This Court is afraid that the said contention cannot be accepted. It is not as if the respondents have relied upon one document but three documents. The earlier proceeding has become final. The reasoning adopted by this Court on the earlier occasion would apply to this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dies elsewhere in the manner known to law and not in this writ petition. 6.Nextly, the learned counsel for the petitioner would submit that the property which is under attachment is the individual property of the writ petitioner which has got nothing to do with the business establishment namely M/s.Sankar Traders. This question is a disputed question of fact which cannot be resolved in this writ petition. Whether M/s.Sankar Traders is a company or it is a proprietary concern owned by the petitioner is also a matter to be gone into elsewhere and not in this writ petition. If the petitioner has got any grievance, it is for the petitioner to work out his remedies in the manner known to law and this writ petition cannot be maintained. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents, the order dated 30.03.2012 has become final. It was issued to M/s.Sankar Traders. None appears for the enquiry at the time of passing the order. Thereafter, a letter was sent by the petitioner representing M/s.Sankar Traders, which shows that he is the Proprietor. This letter was sent by the petitioner to the third respondent on 27.09.2003. The information obtained by the respondents from the Income Tax Department under Section 138 (1) (b) of the Income Tax Act dated 10.03.2004 also shows the name of the petitioner as a Proprietor of M/s.Sankar Traders. For the said concern, assessment has been made by showing the petitioner as a Proprietor. The matter did not rest there. Form 5-A submitted on behalf of M/s.Sankar Traders dated 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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