1991 (8) TMI 40

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....Tribunal has referred the following questions of law for the opinion of this court : "1. Whether, on the facts and in the circumstances of the case, the Tribunal has rightly held that the Commissioner of Income-tax, acting under section 263(1) of the Income-tax Act, 1961, could not interfere with an order of assessment made under section 143(1) in pursuance of the 'scheme to help new taxpayers in....