1988 (8) TMI 79

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....ng out of the order of the Tribunal have been referred to this court for its opinion : "1. Whether, on the facts and in the circumstances of the case, the Tribunal has rightly held that the assessment orders, having been passed by the Income-tax Officer after necessary enquiries in pursuance of the scheme 'to help the new taxpayers in the small income groups' launched by the Government, were not ....

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....at the Commissioner of Income-tax, acting under section 263(1) of the Income-tax Act, 1961, could not legally set aside an order of assessment made under Section 143(1) in pursuance of the scheme 'to help the new taxpayers in the small income groups' evolved by the Government ? 5. Whether, on the facts and in the circumstances of the case, the Tribunal has rightly held that the Commissioner of In....