1987 (3) TMI 513

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..... t relates to asst. yr. 1973-74. The assessee is a lady and was assessed in terms of a scheme formulated buy the CBDT in 1972. The Scheme specifically excluded minors and ladies. Yet, the Income-tax Officer (hereinafter called the ITO) under some misapprehension accepted the assessee's return and assessed her in terms of the Act., Later, the CIT Bihar being of the view that the order of assessm .....

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..... failed, the CIT, Bihar moved this Court under s. 256(2) of the Act. This Court called for the following three questions to be answered by this Court. The questions thus falling for our consideration are as follows : (1) Whether the CIT acting under s. 263 can interfere with the order of assessment made under s. 143(1) in pursuance of a scheme to help the new taxpayers in small income group la .....

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..... inors. We also held that no enquiry in terms of s. 143 of the Act had been effected by the ITO. We also held that in the facts and circumstances of the case, the CIT was fully justified in cancelling the order of assessment passed by the ITO. 3. The same questions had been referred to us for our opinion in CIT vs. Pushpa Devi (supra) and CIT vs. Rambha Devi (supra). All the three questions befo .....

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