1988 (4) TMI 14

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....d 1973-74. In these references, the following questions have been referred to us for our 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 Govern....

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....rightly held that 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 C....