1. These are three references in terms of Sec.256(1) of the Income-tax Act, 1961 (hereinafter called "the Act"). The questions referred to us for our opinion are the following :

"(1) Whether, on the facts and in the circumstances of the case, the Tribunal has rightly held that the Commissioner of Income-tax, acting under Section 263(1) of the Income-tax Act, 1961, could not interfere with an order of assessment made under Sec.143(1) in pursuance of the Scheme to help the new taxpayers in small income group launched by the Government ?

(2) Whether, on the facts and in the circumstances of the case, the Tribunal has rightly cancelled the order passed by the Commissioner of Income-tax under Sec.263(1) of the Income-tax Act, 1961, for each of the assessment years 1970-71, 1971-72 and 1973-74?"

2. Earlier, we had heard Taxation Cases Nos. 93 to 98 of 1978 (CIT V/s. Pushpa, Devi [1987] 164 ITR 639) which we disposed of by our judgment dated June 13, 1986. The questions referred to us for our consideration in the present references fell for consideration in the earlier cases as well. In the aforesaid earlier cases, questions Nos. 1 and 4 were as follows:

"(1) Whether, on the facts