COMMISSIONER OF INCOME-TAX Vs. PUSHPA MOHAN

JUDGEMENT

(1.) THE Income -tax Appellate Tribunal, Allahabad, has referred the following question of law under Section 256(2) of the Income -tax Act, 1961, hereinafter referred to as 'the Act', for opinion of this court: Whether, on the facts and in the circumstances of the case, the Tribunal was in law justified in upholding the Deputy Commissioner (Appeals) action in cancelling the order passed under Section 154 of the Income -tax Act, 1961, on February 27, 1989, for the assessment year 1982 -83?

(2.) THE present reference relates to the assessment years 1982 -83 and 1986 -87.

(3.) ON the Department preferring second appeals against the respective orders of the Deputy Commissioner (Appeals) for the assessment year 1982 -83 as well as 1986 -87, the Tribunal has passed a consolidated order on November 23, 1993, whereby following the Income -tax Appellate Tribunal's order passed in the cases of Rakesh Mohan and Smt. Comilla Mohan for the assessment year 1980 -81 the Tribunal has upheld the Deputy Commissioner (Appeals) action for both the assessment years.