1991 (8) TMI 44

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.... under section 256(1) of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act" only), for seeking the opinion of this court on the following question of law : " Whether, on the facts and in the circumstances of the case, the Tribunal has rightly upheld the order dated April 11, 1978, of the Appellate Assistant Commissioner setting aside the assessments made by the Income-tax Offi....

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....ames of ladies and minors, the same should be subjected to scrutiny before the benefits of the scheme are extended to them. In the present cases, the assessee who is a lady has filed her returns under the aforesaid scheme which was accepted by the Income-tax Officer after some enquiry. But the Commissioner of Income-tax not being satisfied with regard to the enquiry and acceptance of the return....

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..... The assessee preferred an appeal before the Appellate Assistant Commissioner who set aside the order of the Income-tax Officer on the ground that the order of the Commissioner of Income-tax had already, been set aside by the Tribunal. The Income-tax Officer's appeal to the Tribunal also failed only for this reason. The order of the Tribunal by which the order of the Commissioner of Income-tax....