COMMISSIONER OF INCOME TAX Vs. MANJU DIDHORIA

JUDGEMENT

(1.) In these references, we are concerned with the assessment year 1971-72.

(2.) The assessee is a lady and was assessed by the Income-tax Officer, Motihari, Bettiah, in terms of a scheme brought out by the Central Board of Direct Taxes in exercise of powers under Section 119 of the Income-tax Act. The assessment of the Income-tax Officer was set aside by the Commissioner of Income-tax in exercise of powers under Section 263(1) of the Income-tax Act, 1961.

(3.) On appeal filed by the assessee, the Income-tax Appellate Tribunal set aside the order of the Commissioner. The Revenue, being aggrieved by the order of the Tribunal, has referred the following questions for our opinion :