2010 (11) TMI 75

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....r the Respondents: Mr. Harshwardhan Prasad, Mr. Rishi Raj Sinha, Jr. S.C.  S.K. Katriar, J. On a reference made by the Income Tax Appellate Tribunal in terms of Section 27 of the Wealth Tax Act 1957 (hereinafter referred to as the 'Act;), this Court answered the issues indicated in the reference by judgment dated 5.5.1972, passed in Tax Case Nos.23 to 27 of 1966, and Tax Case Nos.64 to ....

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....e formality of approaching the learned Assessing Officer on 5.5.1993, and instead of pursuing the same, needlessly approached this Court by preferring the present writ petition. In spite of repeated queries, learned counsel for the petitioner has not been able to satisfy us that he had adequately pursued the matter before the learned Assessing Officer and it was not a case of inaction and/or haras....