TMI Blog1988 (9) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to as "the Act"). The material facts giving rise to this application, briefly, are as follows Nathulal Hiralal was assessed in the status of an individual up to the assessment year 1980-81. In the accounting year 1979-80, the assessee and his adopted son effected a partition of the joint family property. Before Nathulal could file a return for the assessment year 1981-82, he expired on Apri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as being prejudicial to the interests of the Revenue. The applicant showed cause, but the Commissioner, by the order dated September 21, 1984, set aside the order passed by the Income-tax Officer under section 171 of the Act and directed him to pass a fresh order after making an enquiry as to whether the status claimed for the first time for the assessment year 1981-82 was correctly claimed as Hin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to make enquiry regarding change of the status from individual to Hindu undivided family when the order under section 143(3) of the Act had not been cancelled ? (ii) Whether, on the facts and in the circumstances of the case, the Commissioner had jurisdiction under section 263 of the Act to set aside an order passed by the Income-tax Officer under section 171 of the Act recognising partition aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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