Commissioner of Income Tax vs Urmila Devi and Padma Goel

A.P. Miska, J.—In the present applications u/s 250(2) of the Income Tax Act, 1961, the Revenue has sought for reference of the following questions of law :

" 1. Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was legally correct in vacating the order of the Commissioner of Income tax passed u/s 263 of the Income Tax Act, 19G1 ?

Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in following its earlier order holding that there was no material before the Commissioner of Income-lax to justify his findings that the assessment made u/s 143(1) was erroneous and prejudicial to the interests of the Revenue?"

We find that similar questions of law were raised and decided by this court in the cases of Commissioner of Income Tax Vs. Brij Bala, . In view of the decision of this court, in the said cases, we allow these applications and direct the Income Tax Appellate Tribunal to draw up a statement of the case with regard to the aforesaid questions of law and submit the same to this court for its decision.