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Section 263 of the Income-tax Act, 1961 - Revision - Of orders prejudicial to interest of revenue - Whether Commissioner acting under section 263 can interfere with an order of assessment made under section 143(1) in pursuance of 'scheme to help new tax-payers in small income groups' launched by Government - Held, yes FACTS The Tribunal held that the Commissioner, acting under section 263(1) 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. On reference : HELD In view of various decided cases on same point, it was to be held that the Commissioner acting under section 263 could interfere with an order of assessment made under section 143(1) in pursuance of 'scheme to help new taxpayers in small income groups' launched by the Government. Note : The case was decided against the assessee. CASES REFERRED TO CIT v. Pushpa Devi [1987] 164 ITR 639 (Pat.), CIT v. Rambha Devi [1987] 164 ITR 658 (Pat.), CIT v. Smt. Sharda Devi Lath [1989]175 ITR 566 (Pat.) and CIT v. Smt. Krishna Devi [1989] 175 ITR 591 (Pat.). K.K. Vidyarthi and S.K. Sharan for the Applicant. JUDGMENT G.C. Bharuka, J.-This reference is under section 256(1) of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act" only). The Tribunal has referred the following questions of law 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…

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