COMMISSIONER OF INCOME TAX Vs. PAUL BROTHERS

JUDGEMENT

(1.) THIS is a reference at the instance of the Commissioner of Income Tax, Nagpur, under section 256(1) of the Income Tax Act, 1961 ("the I.T. Act"), on the following two questions :

(2.) WHETHER , on the facts and circumstances of the case, the Commissioner of Income Tax had jurisdiction under section 263 for the assessment years 1981 -82 and 1982 -83 to restore the matter to the Income Tax Officer -

(3.) THAT in view of the merger of the Income Tax Officer's order for the assessment year 1981 -82 in appeal, revisional jurisdiction could not be exercised is a settled position having been concluded against the Revenue by several decisions of this court including CIT v. : [1987]167ITR671(Bom) .