1999 (11) TMI 6

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..... and to arise out of the Tribunal's order : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in upholding the order of the Commissioner of Income-tax (Appeals), quashing the reframed assessment under sections 143(3) and 263 of the Income-tax Act ?" The facts are that the assessments for the aforesaid two years were made by the Assessing Officer. Subsequently, the Commissioner of Income-tax noticed that certain deposits in the name of various persons had not been investigated by the Assessing Officer. He, therefore, found that the assessments were erroneous and prejudicial to the interests of the Revenue. Therefore, by an order dated March 24, 1987, the Commissioner set asi .....

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..... ct. Against the orders of the Commissioner of Income-tax (Appeals), the Commissioner preferred Appeals Nos. 6388 and 6389 of 1990, which have been decided vide order dated December 13, 1995, and it upheld the orders passed by the Commissioner of Income-tax (Appeals) because order under section 263 of the Act stood cancelled. In respect of this order, the Commissioner has preferred the present applications praying that the Appellate Tribunal be directed to state a case and to refer the following identical questions for the opinion of this court : "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct to rely on its earlier order vacating the order of the learned Commissioner o .....

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..... pplications moved under section 256(2) of the Income-tax Act, 1961, being I.T.A. Nos. 107 and 108 of 1991, this court vide order dated August 5, 1991, had directed the Tribunal to state a case and refer certain questions for the opinion of this court. Shri Mahajan, learned counsel for the Commissioner, contended that in case that reference is answered in favour of the Revenue, a piquant situation may arise, inasmuch as, the assessment orders stand cancelled by the Tribunal in the impugned orders and that these petitions were intended to keep the matter alive. We have considered this aspect. But our jurisdiction is limited to the consideration of the question that have been proposed in the applications in hand. The question that is raised .....

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