1988 (8) TMI 93

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....-This 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: The applicant is assessed in the status of a Hindu undivided family. The assessment of the assessee for the assessment year 1975-76 was completed under section 143(3) of the Act and the total income was comp....

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.... Having heard learned counsel for the parties, we have come to the conclusion that the following questions of law do arise out of the order passed by the Tribunal : "(i) Whether, on the facts and in the circumstances of the case, the Income-tax Officer had jurisdiction to reopen the assessment under section 147(a) of the Income-tax Act, 1961 ? (ii) Whether, on the facts and in the circumst....