1986 (10) TMI 35

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....ered by G. G. SOHANI, Actg. C.J.-By this reference under section 256(1) ofthe Income-tax Act, 1961 (hereinafter referred to as " the Act "), the Income-tax Appellate Tribunal, Jabalpur Bench, has referred the following question of law to this court for its opinion : " Whether, on the facts and keeping in view the order of the Appellate Assistant Commissioner dated June 1, 1978, the Appellate....

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....hich was decided on June 1, 1978. Thereafter, the Commissioner in exercise of powers conferred by section 263 of the Act, set aside the order of assessment according to law. Aggrieved by the order passed by the Commissioner, the assessee preferred an appeal before the Tribunal. The Tribunal held that the order of the Income-tax Officer got merged with the order of the Appellate Assistant Commissio....

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....bunal. We, therefore, reframe that question as follows : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Commissioner was not competent under section 263 of the Act to set aside the entire order of assessment passed by the Income-tax Officer when that order was the subject-matter of an appeal preferred by the assessee before the Appel....