1990 (7) TMI 74

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..... , 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 the prayer of the petitioner. An appeal under the Act c .....

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..... t. 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 ; AIR 1961 SC 1353. This decision has no relevancy to co .....

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..... ision 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. No costs. J. M. MAHAPATRA J. -I agree. - - TaxT .....

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