COMMISSIONER OF INCOME TAX Vs. SUNITA WADHWA SMT

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.) The Commissioner has set aside the order of the ITO and directed that a fresh assessment be made.

(3.) The Tribunal went into the merits of the case and came to the conclusion that the assessment could not be said to be erroneous or prejudicial to the interests of the revenue.