SHANTABEN R. CHOKSI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS petition under Article 226 of the Constitution of India challenges the order passed by the respondent on 11th March, 1991 rejecting the application for waiver made by the petitioner under Section 273A(1) of the IT Act, 1961 (the Act) for asst. yrs. 1986 - -87 and 1987 -88.

(2.) THE brief facts necessary for the purpose of disposal of this petition are that: On 27th May, 1986, the Officers of the Enforcement Directorate conducted search at the residential premises of Shri Hemant S. Shah (son -in -law of the petitioner). Smt. Jayshri H. Shah (daughter of the petitioner) and Smt. Shantaben R. Chokshi (the petitioner). As the petitioner Smt. Shantaben R. Chokshi has since expired, the legal heirs have been brought on record with the permission of the Court and the deceased petitioner is now represented by petitioner Nos. 1A to 1C.

(3.) ON 29th May, 1986, the deceased petitioner as legal heir of Dr. Rasiklal Chokshi (her pre -deceased husband) filed a petition disclosing income of Rs. 8,00,000 for each of the asst. yrs. 1980 -81 to 1985 -86. Between 1st Aug., 1986 and 8th Aug., 1986, the officers of the IT Department searched bank lockers standing in the name of the deceased petitioner -jointly with other persons and seized jewellery ornaments and silver utensils.