Law:

Section:

Section 222 of the Income-tax Act, 1961 - Collection and recovery of tax - Certificate proceedings - In earlier decision in writ petition it was held that property of firm could be proceeded against by Department - In instant writ petition, assessee contended that he had share in property of firm being member of a HUF and was not party to earlier writ - Assessee's title suit in which he claimed share in said property was also pending - Whether since assessee would obtain requisite relief in title suit, writ petition in instant case became infructuous - Held, yes - Whether since assessee was not a party to earlier writ petition, any finding or observation made in that should not be treated as final against assessee - Held, yes FACTS While deciding writ petition in Manohar Lal v. CIT [1988] 171 ITR 241, it was observed by the High Court that the property of the firm could be preceded against by the Department. On instant writ petition it was contended that the petitioner/assessee had a share in the property, being the member of an HUF and that he was not a party to the earlier writ petition. It was also brought to notice of this court that the assessee had field a title suit regarding his title in the disputed property which was pending. HELD The writ petition in the instant case had become infructuous and that the requisite relief could be obtained by the assessee in the title suit filed by him. However, as the assessee was not a party to the earlier writ petition decided, any finding or observation made in that should not be treated as final against the assessee. Note : Decision was against the…

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