What is the reason behind neglecting & putting the overlap integrals $0$ in Simple Hückel Theory? This is an excerpt about Simple Hückel Theory from Elements of Physical Chemistry by Peter Atkins:


  The first step that Hückel took was to ignore the $\sigma$-bonding framework and focus solely on the $\pi$ electrons. That is, he assumed that the atoms had taken up the positions they have in the actual molecule, then calculated the properties of the $\pi$ orbitals that matched that framework.
  
  [...] we show in Derivation 14.3 that the Schrödinger equation for the orbitals $\hat H \psi = E\psi\;,$ then becomes the following pair of simultaneous equations for the coefficients: $$(H_{AA}- E)c_A- (H_{AB}- ES)c_B= 0\\ (H_{BA}- ES)c_A+ (H_{BB}- E)c_B= 0$$ ... . These equations are called the secular equations. 
  
  Hückel then made further approximations. First he neglected all the overlap integrals and set $S= 0$ wherever it appear. .....


I didn't quite get why he made this approximation. There must be some reason for neglecting the overlap integral, I suppose. Also, Atkins didn't mention why Hückel only made calculations for $\pi$ orbitals only; does his equations not work for $\sigma$-bonding?

So my questions are: 

$\bullet$ What is(are) the reason(s) behind making the approximation of putting all the overlap integrals $0\;?$ After all, making $S= 0$ would mean there is no overlap.  

$\bullet$ Why did Hückel work only on $\pi$ orbital? Doesn't his calculation work for $\sigma$-bonding?
What is(are) the reason(s) behind making the approximation of putting
  all the overlap integrals 0?


I am not 100% sure here, but using such a simplification, the mathematics becomes significantly easier. In principle, Hückel theory would still work if there would be overlap. In fact, it is possible to create a completely new basis by applying a transformation to the basis set by which a new set of orthogonal basis functions is created. The advantage of setting $\hat{S}$ (the overlap matrix) to $\hat{I}$ (the identity matrix) is that the eigenvectors of the matrix equation can be directly interpreted in terms of the $\pi$ orbitals in the system. You do not have to back-transform your solution as is the case in the Hatree-Fock method.


  Why did Hückel work only on π orbital? Doesn't his calculation work
  for σ-bonding?


Only $\pi$ electron molecular orbitals were included because these determine the properties of the molecules that Hückel was studying (conjugated molecules). The $\sigma$ electrons were ignored. This is known as $\sigma$-$\pi$ separability and is justified by the orthogonality of $\sigma$ and $\pi$ orbitals in planar molecules. As a consequence though, the Hückel method is in principle limited to planar systems.