SUCHETA SINGH Vs. WEALTH TAX OFFICER

JUDGEMENT

(1.) CWP Nos. 794-799, 916-921/1984 Although nobody appears on behalf of the petitioner, upon perusal of the application, it appears that the question as to whether r. ID of the WT Rules is ultra vires of S. 7(1) of the WT Act has, in our opinion, been covered by a judgment of the Supreme Court in the case of Bharat Hari Singhania & Ors. vs. CWT & Ors. (1994) 118 CTR (SC) 125 : (1994) 207 ITR 1 (SC). The apex Court has, regarding this aspect, observed as follows :

(2.) THE apex Court further held in the above case that r. ID is not mandatory in character. For the reasons aforementioned, we are of the opinion that there is no merit in the writ petition which is accordingly dismissed. We may, however observe that in view of the aforementioned decision of the apex Court and since nobody is present on behalf of the petitioner, there shall be no order as to cost.