9911796707
TMI Blog1988 (5) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, we are concerned with the assessment year 1968-69. The history of this case is more important than the point referred to us for our consideration. The Central Board of Direct Taxes came out with a scheme to see that assessments were completed quickly. There was, however, a reservation in the scheme in regard to the assessment of minors and ladies. In regard to them, it was stated that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Tribunal. While the appeal was pending before the Tribunal, the Income-tax Officer, in pursuance of the orders of the Commissioner under section 263(1) of the Act, passed fresh assessment orders adding certain sums as income of the assessee. The assessee, being aggrieved by the second order of assessment by the Income-tax Officer, filed an appeal before the Appellate Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Tribunal, moved the Tribunal for reference to this court and that is how the present reference is before us. The question referred to us is " whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in upholding the order of the Appellate Assistant Commissioner setting aside the assessment order of the Income-tax Officer under section 144/26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er under section 263(1) of the Act was set at naught. The position now is that the order of the Appellate Assistant Commissioner had been upheld by the Tribunal on the ground that the Commissioner had no jurisdiction to set aside the order of the Income-tax Officer. That position does not prevail now. The opinion of the High Court being that the Tribunal was not right in setting aside the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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