SATYA PRAKASH AGARWAL vs COMMISSIONER OF Income Tax AND OTHERS.

K. P. SINGH J. - Writ Petition No. 830 of 1986, Manohar Lal and Padam Prakash Vs. Commissioner of Income Tax and Another, , was decided by us on August 25, 1987. W hile deciding that case we had observed that the property of the firm should be proceeded against by the Department.

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.

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.

With the above observations, this writ petition is disposed of finally at this stage.