Commissioner Of Wealth Tax vs Maharani Gayatri Devi on 20 May, 1992

JUDGMENT

1. The Income-tax Appellate Tribunal has referred to the decision of the Bombay High Court in CIT v. Seth Miheer Kumar M. Mafatlal [1988] 171 ITR 150 for not granting relief to the petitioner. In the extraordinary writ Counsel for the petitioner has not been able to show us any illegality in the order passed by the Tribunal and, on going through the decision of the Bombay High Court, we find that the decision of the Bombay High Court is supported by the Rajasthan High Court in CIT v. Poonam Chand Manmal Trust [1988] 171 ITR 153.

2. Three opportunities were given to the writ petitioner to file the documents and we find no ground to interfere in the extraordinary writ jurisdiction. Dismissed.