1991 (8) TMI 40

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the opinion of this court : "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 new taxpayers in small income groups' launched by the Government ? .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X