COMMISSIONER OF WEALTH TAX Vs. MAHARANI GAYATRI DEVI

JUDGEMENT

(1.) THE Tribunal has referred to the decision of the Bombay High Court in CIT vs. Seth Miheer Kumar M. Mafatlal (1988) 171 ITR 150 for not granting relief to the petitioner. In the extraordinary writ jurisdiction, we can only interfere when the order is shown to be illegal. 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 vs. Poonam Chand Manmal Trust (1988) 73 CTR (Raj) 11 : (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.