JUDGMENT G.C. Bharuka, J. This reference is under section 256 (1) of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act" only). The Tribunal has referred the following questions of law for the opinion of this court : “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 section 143 (1) in pursuance of the "scheme to help the new tax payers 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 section 263(1) of the Income-tax Act, 1961, for the assessment years 1972-73." 2. On the facts, similar to the present case answer has already been given by this court in various decisions including in the cage of C.I.T. vs. Pushpa Devi, reported in (1987) 164 ITR 639 : 1986 PLJR (NOC) 56, C.I.T. vs. Smt. Rambha Devi, reported in (1987) 164 ITR 658 : 1987 PLJR (NOC) 8, C.I.T. vs. Smt. Shard a Devi Lath, reported in (1989) 175 ITR 566 and in the case of C.I.T. vs. Smt. Krishna Devi, reported in (1989) 175 ITR 591 . 3. For the reasons given in the reported cases, referred to above, both the questions referred to us in this reference are answered in negative, in favour of the Revenue and against the assessee. In the facts and circumstances of this case, there shall be no order as to costs. 4. Let a copy of this judgment be transmitted to the Assistant Registrar, Income-tax Appellate Tribunal "A" Bench Patna, in terms of section 260 of the Act. B.C. Basak, C.J. - I agree.