Cit Vs. Smt. Sukhrani Devi

head note: income tax revision under section 263--powers of citmatters not considered and decided in appealheld: powers of cit under section 263 after amendment by finance act, 1989 with retrospective effect, shall extend and shall be deemed to have extended to matters not considered and decided in appeal filed by assessee before the cit(a). income tax act, 1961 s.263 in the allahabad high court dr. b.s. chauhan & ghanshyam dass, jj. - indian penal code, 1860 [c.a. no. 45/1860]. section 302; [m.c. jain, r.c. deepak & k.k. misra, jj] murder plea as to accused being minor school register and transfer certificate not proved before court according to law held, it has to be ignored and question of age is to be determined on other evidence and circumstances surfacing on record. age determined on the basis of x-ray plates and report prepared by c.m.o., is the correct age of accused. accused was declared to be child on the date of commission of offence of murder. however, considering fact that now accused was around 41 years, he cannot be sent to approved school. accused was directed to pay fine of rs.25,000/- under section 302 i.p.c., amount of fine was directed to be paid as compensation to wife of deceased. mohammadorderaffidavit of service has been filed today. it appears that the assessee has been served but none appeared on behalf of the assessee.2. in this reference, following question has been referred to under section 256(1) of the income tax act, 1961, for our opinion :'whether on the facts and in the circumstances of the case, the learned tribunal was legally justified in upholding the appellate assistant commissioners order cancelling the assessment orders framed by the income tax officer for the assessment years in question'. 3. the case is squarely covered by the judgment of the honble supreme court and the question referred for our opinion, has already been answered by the apex court in hindustan aeronautics ltd. v. cit : [2000]243itr808(sc) and cit v. shri arbuda mills ltd. (1998) 231 itr 502, wherein the apex court considered the scope and effect of the amendment of section 263(1) by finance act, 1989 with retrospective effect and held that the powers of commissioner of income tax shall extend and shall be deemed to have extended to matters not considered and decided in appeal filed by assessee before the commissioner of income tax.4. thus, in view of the above, we answer the reference in negative i.e., in favour of the revenue and against the assessee.