Law:

Section:

Section 256(1) of the Income-tax Act, 1961 - Reference - General - Commissioner, acting under section 263, set aside assessment made under section 143(1) and directed ITO to make fresh assessment in terms of section 143(3) - While assessee's appeal against this order was pending before Tribunal, ITO passed fresh assessment orders and made additions - Meanwhile, Tribunal set aside Commissioner's order under section 263 and AAC accordingly allowed assessee's appeal against quantum assessment - Revenue obtained reference under section 256(1) in respect of Tribunal's order and High Court opined that Commissioner was justified in setting aside ITO's order made under section 143(1) - Whether, in view of High Court's opinion as aforesaid, Tribunal's order dismissing revenue's appeal against AAC's order on same ground became erroneous and could not be sustained, and consequently, AAC could be directed to re-hear assessee's appeal - Held, yes FACTS The Board came out with a scheme to see that assessments were completed quickly with the only reservation that assessment of minors and ladles was not to be done In terms of section 143(1). The ITO, however, assessed the assessee-lady in terms of the scheme under section 143(1). The Commissioner, acting under section 263 set aside the assessment order and directed the ITO to make fresh assessments in terms of section 143(3). The assessee went in appeal before the Tribunal. While the appeal was pending before the Tribunal, the ITO, in pursuance of the remand order, passed fresh assessment orders adding certain sums as the assessee's income. While the assessee's appeal against the ITO's fresh assessment was pending before the AAC, the Tribunal set aside the Commissioner's order under section 263. On this basis, the AAC allowed the assessee's appeal against the quantum assessment. On the revenue's appeal against the AAC's order, the Tribunal held that since the Commissioner had no jurisdiction to act in terms of section 263(1), the revenue's appeal failed. On reference application under section 256(1) against the Tribunal's order cancelling the Commissioner's order under section 263(1), the High Court had opined that the…

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