1991 (2) TMI 52

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....section 263 of the Income-tax Act, 1961. Under the said order, the Commissioner has revised the order of assessment for the assessment year 1978-79. It appears that the Income-tax Officer made the assessment following the decision of this court in CIT v. Shiv Shanker Lal Ram Nath [1977] 106 ITR 342. The Commissioner, however, revised the said assessment order saying that the Income-tax Department ....

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....rt in Wazid Ali's case [1981] 169 ITR 761. In this view of the matter, we decline to interfere in the matter. The writ petition is, accordingly, dismissed. No order as to costs. It may, however, be noted that, on the date the writ petition was filed, Shiv Shanker Lal [1977] 106 ITR 342 was holding the field. The decision of the Full Bench (see [1984] 146 ITR 249 (All)) came only in November 198....