9911796707
TMI Blog1990 (4) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners seek quashing of an order passed under section 263 of the Income-tax Act, dated March 23, 1990, which is directed against respondent No. 3, Abdul Hafiz. The second prayer for another relief reads, "to issue writ, order or direction in the nature of a mandamus commanding respondent No. 3 not to realise his one-third share of interest paid by the Special Land Acquisition Officer." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt representing interest which was received during the said years from the Special Land Acquisition Officer on account of delayed payment of compensation money in respect of acquisition of certain agricultural land which at one time belonged to the grandfather of the petitioners and respondent No. 3. It appears that taking this stand and on the basis of his returned income showing only one-third ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , had no application in a case where the individual is governed by the Mohammedan law. It is in this background that the petitioners have filed the present petition asking for the relief set out earlier. We have heard learned counsel for the petitioners and have also considered the matter carefully. In our opinion, this writ petition is misconceived. Admittedly, the assessment orders which have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s passed to the great prejudice of the petitioners for which no notice was ever given to them. We feel that it is not necessary for us to record any opinion as it is not necessary for us to record any opinion on the question whether the petitioners were entitled to a notice before the impugned order against respondent No. 3 could be passed in an action against respondent No. 3 under section 263 or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that a writ will go only against the statutory authority or State within the meaning of article 12 of the Constitution of India and not against an individual. Thus, the writ petition for the second relief is also misconceived. For what has been stated above, the writ petition is misconceived and is rejected accordingly. Let a certified copy of this order be given within a week on payment of us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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