COMMISSIONER OF INCOME TAX Vs. SMT. SUNITA WADHWA

JUDGEMENT

(1.) Heard. In this petition under Sec. 256(2) of the Income Tax Act, 1961, the petitioner is seeking reference of the following questions to this court :

(2.) In this particular case, the respondent filed a return on March 21, 1984, pertaining to the three assessment years 1981 -82, 1982 -83 and 1983 -84. The Income Tax Officer framed the assessment on March 28, 1984, within a space of one week. A notice was issued by the Commissioner of Income Tax asking the respondent to show cause why the Commissioner should not pass an order under Sec. 263 of the Act. The Commissioner, by a speaking order, has given reasons for coming to the conclusion as to why the Income Tax Officer's order should be set aside. For the view which we are taking, we do not think it is appropriate for us comment upon the reasons except to note that the Commissioner has dated in her order that there was enough evidence to show that no coaching centre existed at the address given and as the bank account produced by the assessed needed elaborate examination, the orders passed by the Income Tax Officer were prejudicial to the Revenue. It may be noted here that the income which was disclosed by the respondent was alleged to have been derived by her from a coaching centre.

(3.) The Commissioner has set aside the order of the Income Tax Officer had directed that a fresh assessment be made.