1990 (7) TMI 74

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....tervene in this reference made by 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-....

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....r notice where a person who is not an 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. Nar....