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Issues: (i) Whether the Appellate Tribunal was justified in allowing a new legal ground to be raised against revision under section 263 of the Income-tax Act, 1961; (ii) whether the assessment order had merged in the appellate order so as to bar revision under section 263.
Issue (i): Whether the Appellate Tribunal was justified in allowing a new legal ground to be raised against revision under section 263 of the Income-tax Act, 1961.
Analysis: The plea that revisional jurisdiction could not be exercised because the original assessment order had merged in the appellate order was treated as a pure question of law. Such a ground could be raised before the Tribunal, and the Tribunal was competent to permit it.
Conclusion: This issue was answered in favour of the assessee.
Issue (ii): Whether the assessment order had merged in the appellate order so as to bar revision under section 263.
Analysis: Revision under section 263 is not displaced by an appellate order when the subject matter of the appeal is different from the subject matter of revision. The Tribunal's view that the Commissioner lacked jurisdiction on the doctrine of merger was inconsistent with the law that governs section 263.
Conclusion: This issue was answered in favour of the Revenue and against the assessee.
Final Conclusion: The Tribunal's merger-based bar to revision was rejected, and the matter was sent back for examination of the assessee's case on merits.
Ratio Decidendi: Revision under section 263 is not barred by the doctrine of merger where the subject matter of the appeal and the subject matter of revision are different.
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