SUSHILA SHANTILAL JHAVERI Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard the learned counsel for the petitioner. None for the respondents in spite of service.

(2.) This petition is directed against the under section 237A of the Income Tax Act, 1961 ('the Act' for short) dated 15/10/1992 passed by the C.I.T. City VII, Mumbai whereby the application under section 273A came to be rejected on the following considerations:

(3.) The dissection of the aforesaid operative part of the order would show that the Commissioner denied relief to the petitioner under section 273A of the Act on the following three grounds:-