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TMI Blog1988 (4) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... erences, the following questions have been referred to us for our opinion : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal has rightly held that the assessment orders, having been passed by the Income-tax Officer after necessary enquiries in pursuance of the scheme 'to help the new taxpayers in the small income groups' launched by the Government, were not erroneous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Income-tax, acting under section 263(1) of the Income-tax Act, 1961, could not legally set aside an order of assessment made under section 143(1) in pursuance of the scheme 'to help the new taxpayers in the small income groups' evolved by the Government ? 5. Whether, on the facts and in the circumstances of the case, the Tribunal has rightly held that the Commissioner of Income-tax acted i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reasons stated in these cases, all the questions referred to us in these references are thus answered in the negative, in favour of the Revenue and against the assessee. In the special circumstances of the case, there shall be no order as to costs. Let a copy of this judgment be transmitted to the Assistant Registrar, Income-tax Appellate Tribunal, Patna, in terms of section 260 of the Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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