9911796707
TMI Blog1990 (7) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal under section 256(1) of the Income-tax Act, 1961. Excepting that the assessee is a political man having political rivalry, there is no other ground for considering the application for intervention. There is no scope under the Act for a third person to approach the Income-tax Officer to assist it to make assessment of the assessee. Thus, the Income-tax Officer could not have allowed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n assessee can have any say in the matter of assessment. Mr. M. R. Mohanty, learned counsel for the applicant, submitted that in respect of the trust which is the question involved in this case three conditions are to be satisfied to attract section 90 of the Trusts Act as has been decided by the Supreme Court in the decision reported in Mrutunjay Pant v. Narmada Bala Sasmal [1961] 27 CLT 286 ; A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed as follows (at p. 494) : "There is no provision for intervention in a reference application and, therefore, we had not allowed intervention." In view of the binding decision of the Division Bench of this court as well as on the discussion made above, we are satisfied that the application for intervention is not sustainable. In the result, the application for intervention is dismissed. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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