1987 (3) TMI 513

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.... reference under s. 256(2) of the IT Act, 1961 (hereinafter called the Act). It relates to asst. yr. 1973-74. The assessee is a lady and was assessed in terms of a scheme formulated buy the CBDT in 1972. The Scheme specifically excluded minors and ladies. Yet, the Income-tax Officer (hereinafter called the ITO) under some misapprehension accepted the assessee's return and assessed her in terms....

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.... of s. 256(1) of the Act. The application for reference by the Tribunal having failed, the CIT, Bihar moved this Court under s. 256(2) of the Act. This Court called for the following three questions to be answered by this Court. The questions thus falling for our consideration are as follows : "(1) Whether the CIT acting under s. 263 can interfere with the order of assessment made under s. 143(....