JUDGMENT JUDGMENT Shri R. C. Mukati, counsel for petitioner, heard on admission. applicant, who is Commissioner of Wealth-tax, Bhopal, has filed this review petition against order dated July 16, 1985, passed in CWT v, R. S. Seth Ghisalal Modi Family Trust (M. C. C. No. 312 of 1984: whereby application filed by petitioner under section 27(3) of Wealth-tax Act 1957, was dismissed in motion hearing by declining to call upon Tribunal to make reference as prayed for therein. learned counsel for petitioner relying upon decision in K. Ahamad v. CIT [1974] 96 ITR 29, which is Full Bench decision of Kerala High Court, submitted that this court under its inherent powers can review said order as, according to learned counsel, this court has wrongly relied on decision in CWT v. Smt. Tarabai Kanakmal [1983] 140 ITR 374 which is Full Bench decision of this court. learned counsel for petitioner, therefore, submitted that as this authority has been wrongly applied while deciding that case, this court should review its earlier order. However, we are unable to agree with this submission as authority of Kerala High Court cited by learned counsel for petitioner is distinguishable and even assuming, as was submitted, that we have referred to wrong decision, in our opinion, that by itself is not valid ground to review order passed earlier. application is, therefore, dismissed summarily. *** COMMISSIONER OF WEALTH -TAX v. R.S. SETH GHISALAL MODI FAMILY TRUST