COMMISSIONER OF INCOME-TAX Vs. PRAKASHWATI

JUDGEMENT

(1.) These are two connected applications under Section 256(2) of the Income-tax Act, 1961 (for short, "the Act") filed at the instance of the Revenue against a common order passed by the Income-tax Appellate Tribunal in respect of the assessment years 1984-85 and 1985-86. A common question proposed in these applications is as under :

(2.) The assessments in respect of the above two years were completed under Section 143(1) of the Act under the "summary assessment scheme" on income of Rs. 15,280 and Rs. 17,180, respectively. In respect of the assessment year 1984-85, the assessee was subjected to tax of Rs. 80 while in respect of the other year a tax of Rs. 475 was imposed. The Commissioner of Income-tax, Meerut, by a common order passed under Section 263 of the Act set aside the assessments for making the same de novo after making proper enquiries. The Commissioner was of the opinion that the impugned assessment orders were erroneous and prejudicial to the interests of the Revenue, inasmuch as, the Income-tax Officer had completed the assessments without making "proper enquiries". On appeal, the order passed by the Commissioner of Income-tax did not find favour with the Income-tax Appellate Tribunal.

(3.) Having heard learned counsel for the parties, we are of the opinion that the order of the Income-tax Appellate Tribunal does not give rise to any stateable question of law.