COMMISSIONER OF INCOME-TAX Vs. MUNIA DEVI JAIN

JUDGEMENT

(1.) In both the Income Tax References, the Income Tax Appellate Tribunal, Delhi, (hereinafter referred to as "the Tribunal") has referred the following two identical questions of law under Section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for opinion to this Court:

(2.) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the order of the U.P. Avas Evam Vikas Parishad Tribunal was not one of the nature described in Section 153(3)(ii) and, therefore, the said section did not enlarge the limitation either for the reopening of the assessments or for their completion

(3.) Briefly stated, the facts giving rise to the present references are as follows: