1988 (9) TMI 29

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s is an application under section 256 (2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The material facts giving rise to this application, briefly, are as follows Nathulal Hiralal was assessed in the status of an individual up to the assessment year 1980-81. In the accounting year 1979-80, the assessee and his adopted son effected a partition of the joint family property.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r passed by the Income-tax Officer under section 171 of the Act should not be set aside as being prejudicial to the interests of the Revenue. The applicant showed cause, but the Commissioner, by the order dated September 21, 1984, set aside the order passed by the Income-tax Officer under section 171 of the Act and directed him to pass a fresh order after making an enquiry as to whether the status....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he order passed by the Income-tax Officer under section 171 of the Act and directing, him to make enquiry regarding change of the status from individual to Hindu undivided family when the order under section 143(3) of the Act had not been cancelled ? (ii) Whether, on the facts and in the circumstances of the case, the Commissioner had jurisdiction under section 263 of the Act to set aside an or....