1990 (5) TMI 13

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..... lowing two questions of law to this court : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Commissioner of Income-tax had no jurisdiction to pass an order under section 263 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the order passed by the Income-tax Officer was not prejud .....

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..... the order of the Income-tax Officer was erroneous and prejudicial to the interests of the Revenue on the aforesaid three counts. The order of the Income-tax Officer was set aside and he was directed to make a fresh assessment. In the appeal filed, the Tribunal came to the conclusion that the decision of the Commissioner was erroneous. Firstly, the assessee was not carrying on any manufacturing a .....

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