1986 (9) TMI 4

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...." the Act"), which relate to the assessment years 1968-69 to 1973-74. The questions referred to us for our opinion are as follows: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal has rightly held 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 small income groups'....

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....3(1) of the Income-tax Act, 196 I, could not interfere with an order of assessment made under section 143(1) in pursuance of the `scheme to help new taxpayers in 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 Income-tax acted in a mechanical manner in setting aside the assessme....