1999 (3) TMI 44

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..... emand of the Income-tax Department against respondent No. 2. Mr. Jolly, counsel for respondents Nos. 1 and 3, has stated at the Bar, on instructions from Mr. Sukhdev Singh, Tax Recovery Officer, Patiala, who is present in court, that presently the demand against respondent No. 2 is Rs. 8,27,899. Mr. Jolly further submits that fresh proclamation proposed to be issued will incorporate the revised de .....

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..... the Department pointed out that the petitioner has a right of appeal against such an order under rule 86 of Schedule II to the Income-tax Act. Learned counsel for the petitioner submits that the petitioner may not have any right of appeal under the said rule because the petitioner was not a party to the assessment proceedings. On this aspect learned counsel for the Department concedes that the pe .....

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