TMI Blog1988 (8) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... d to this court for its opinion : "1. Whether, on the facts and in the circumstances of the case, the Tribunal has rightly 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 so as to enable the Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 263(1) of the Income-tax Act, 1961, could not legally set aside an order of assessment made under Section 143(1) in pursuance of the scheme 'to help the new taxpayers in the 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 mechanical manner in setting a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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