1. This is a reference under Sec. 256(2) of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act"), which relates to the assessment year 1972-73. The questions referred to us for our opinion are as follows :

"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, 1901, could not interfere with an order of assessment made under Sec. 1-13(1) in pursuance of the scheme to help the new taxpayers under the 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 the assessment year 1972-73 ?"

2. The assessee was assessed in terms of a scheme brought out by the Central Board of Direct Taxes. The scheme launched by the Government was meant to help new taxpayers under the small income group. In regard to ladies and minors, however, it had been directed in the scheme that the assessment was to be made in terms of Sec. 143 of the Act. The assessee was assesse