Uday Sinha, J.

1. This is a reference under Sec. 256(2) of the Income-tax Act, 1961, at the instance of the Revenue. In this reference, we are concerned with the assessment year 1974-75. 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, cannot interfere with the order of assessment made under Sec. 143(1) in pursuance of the scheme to help new taxpayers in small income groups 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 the assessment year 1974-75 ?

3. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in maintaining the order of the Appellate Assistant Commissioner by which he has deleted the addition of Rs. 15,000 and Rs. 1,700 ?"

2. The facts as found by the Tribunal are that the assesses is a partnership firm deriving income from sale o