1988 (9) TMI 29

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....ction 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. Before Nathulal could file a ....

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....icer 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 claimed for the first time fo....