{"id":44034,"date":"1988-04-14T00:00:00","date_gmt":"1988-04-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/satya-prakash-agarwal-vs-commissioner-of-income-tax-and-on-14-april-1988"},"modified":"2015-04-23T15:28:39","modified_gmt":"2015-04-23T09:58:39","slug":"satya-prakash-agarwal-vs-commissioner-of-income-tax-and-on-14-april-1988","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/satya-prakash-agarwal-vs-commissioner-of-income-tax-and-on-14-april-1988","title":{"rendered":"Satya Prakash Agarwal vs Commissioner Of Income-Tax And &#8230; on 14 April, 1988"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Satya Prakash Agarwal vs Commissioner Of Income-Tax And &#8230; on 14 April, 1988<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1988 174 ITR 251 All<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>K. P. SINGH J. &#8211; Writ Petition No. 830 of 1986, Manohar Lal v. CIT [1988] 171 ITR 241, was decided by us on August 25, 1987. While deciding that case we had observed that the property of the firm should be proceeded against by the Department.<\/p>\n<p>It has been contended before us in this writ petition that the petitioner in this petition has a share in the property, being a member of an undivided Hindu family. The present petitioner was not a party to the earlier writ petition decided by us on August 25, 1987.\n<\/p>\n<p>It has also been brought to our notice that the present petitioner has filed a title suit regarding his title in the disputed property which is pending. Therefore, we think that the present writ petition has become infructuous and that the requisite relief can be obtained by the petitioner in the title suit filed by him. However, in the ends of justice, we make it clear that as the petitioner was not a party to the earlier writ petition decided by us on August 25, 1987, any finding or observation made in that judgment should not be treated as final against the petitioner. The effect of the observations would be taken into account by the court concerned without treating it as final between the parties.\n<\/p>\n<p>With the above observations, this writ petition is disposed of finally at this stage.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Satya Prakash Agarwal vs Commissioner Of Income-Tax And &#8230; on 14 April, 1988 Equivalent citations: 1988 174 ITR 251 All JUDGMENT K. P. SINGH J. &#8211; Writ Petition No. 830 of 1986, Manohar Lal v. CIT [1988] 171 ITR 241, was decided by us on August 25, 1987. While deciding that case [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-44034","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Satya Prakash Agarwal vs Commissioner Of Income-Tax And ... on 14 April, 1988 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/satya-prakash-agarwal-vs-commissioner-of-income-tax-and-on-14-april-1988\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Satya Prakash Agarwal vs Commissioner Of Income-Tax And ... on 14 April, 1988 - Free Judgements of Supreme Court &amp; 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