TaxTMI 
TaxTMI 
1996 (1) TMI 118
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....oner of Income-tax cannot exercise jurisdiction under section 263 in respect of an order passed by the Income-tax Officer in pursuance of the direction by the inspecting Assistant Commissioner under section 144B of the Income-tax Act, 1961 ? (ii) Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the provisions of section 10(22A) applied to the facts of the case ? " The brief facts giving rise to this application for reference are that the assessee is assessed to tax in the status of an association of persons. It is running a hospital, namely, Christian Fellowship Hospital, Rajnandgaon. The Income-tax Officer assessed the total income of the assessee in respect of the assessment year 1978....
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....the assessee at Rs. 67,427 ; the Income-tax Officer should have disallowed the disallowable expenses out of the expenses claimed under the head "Major repairs", and, details of income derived from running of the tractor, details of income and expenditure in poultry and dairy farming were not called for. It was observed that the Income-tax Officer failed to call for the details of receipt and expenditure in agriculture account. Therefore, in these circumstances, a notice under section 263 of the Act was given by the Commissioner of Income-tax and in pursuance of that notice, the assessee filed a reply and, ultimately, the Commissioner of Income-tax set aside the order of the Income-tax Officer and directed the Income-tax Officer to redetermi....
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....aken into consideration the Explanation added to section 263(1). In the newly inserted Explanation, it is clearly provided that for purposes of this sub-section, an order passed by the Assessing Officer shall include an order of assessment made on the basis of the directions issued by the Deputy Commissioner under section 144A or section 144B. Therefore, in view of this Explanation and the decisions of this court, this question already stands decided in favour of the Revenue. So far as the second question is concerned in view of an order passed by the Tribunal for extending the benefit of section 10(22A) of the Act to the assessee, suffice it to say that it is essentially a question of fact. The assessee-institution is purely a philanthrop....