1988 (3) TMI 58

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....tions have been referred to this court by the Incometax Appellate Tribunal, Patna. They are as follows: " 1. Whether, on the facts and in the circumstances of the case, the Tribunal has rightly held that the Commissioner of Income-tax, acting under section 263(1) of the Income-tax Act, 1961, could not interfere with an order of assessment made under section 143(1) in pursuance of the scheme to ....

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...., 1961. The Commissioner of Income-tax, being of the view that the scheme had been wrongly applied to several assessees like the present assessee, set, aside the orders of assessment in exercise of powers under section 263(1) of the Income-tax Act, 1961 (hereinafter referred to as " the Act"). The assessee, being aggrieved by the order of the Commissioner, appealed to the Appellate Tribunal. Th....

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....tly 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 erroneous as to enable the Commissioner of Income-tax to assume jurisdiction under section 263(1) of the Income-tax Act, 1961 ? (2) Whether, in view of the decision of th....

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....e Commissioner of Income-tax under section 263(1) of the Act. Since the facts are identical to that of the case of CIT v. Rambha Devi [1987] 164 ITR 658 (Pat), the first-question in this reference must be answered in identical terms. It is, therefore, held in this reference that the Tribunal was not right in holding that the Commissioner of Income-tax acting under section 263(1) of the Act could n....