1990 (5) TMI 13

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....s of law to this court : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Commissioner of Income-tax had no jurisdiction to pass an order under section 263 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the order passed by the Income-tax Officer was not prejudicial to the interest....

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....tax Officer was erroneous and prejudicial to the interests of the Revenue on the aforesaid three counts. The order of the Income-tax Officer was set aside and he was directed to make a fresh assessment. In the appeal filed, the Tribunal came to the conclusion that the decision of the Commissioner was erroneous. Firstly, the assessee was not carrying on any manufacturing activity but nevertheless ....