TMI Blog1988 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 help the new taxpayers in small income groups launched by the Government? 2. Whether, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied 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. The Tribunal held that the Commissioner of Income-tax under section 263(1) of the Act could not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary 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 the Income-tax Appellate Tribunal, Patna, in the case of Smt. Rambha Devi v. ITO (ITA Nos. 1713 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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 not interfere with the order of the Income-tax Officer under section 143(1). The first question, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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