RAMESH KUMAR KARNWAL Vs. ASSTT. DY. CIT

JUDGEMENT

(1.) WE have heard Sri K.K. Tiwari holding brief of Sri K.D. Tiwari learned counsel for the petitioner and learned standing counsel appearing for the respondents.

(2.) THE petitioner is a practising Ayurvedic Chikitsak and he had made a gift of Rs. 3 lacs to his daughter -in -law. The respondents have issued a notice to the petitioner under section 148 on 20 -2 -2003.

(3.) THE writ petition fails and is accordingly dismissed.