Doctrine of merger and revisionary jurisdiction: earlier connected precedent made a fresh Tribunal reference unnecessary.

The discussion concerns whether an assessment order merged wholly with the Commissioner (Appeals)' order, thereby limiting revision under section 263 to matters not considered in appeal. The court treated its earlier decision in a connected matter as directly applicable to the same period and controversy, and regarded the answer to the proposed question as self-evident. On that basis, it declined to require the Tribunal to frame and refer the question again and rejected the request for a direction to make such a reference.

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Issues: Whether the Tribunal was justified in holding that the assessment order merged completely with the order of the Commissioner (Appeals) so that the Commissioner had no jurisdiction under section 263 of the Income-tax Act, 1961 to revise matters not considered by the Commissioner (Appeals), and whether a reference on that question should be directed.

Analysis: The assessment years and the revision orders fell within the period covered by the court's earlier decision in a connected matter, which was treated as directly applicable to the controversy. In that view, the answer to the proposed question was regarded as self-evident, and no useful purpose was seen in requiring the Tribunal to frame and refer the question again.

Conclusion: The request to direct the Tribunal to refer the question was rejected.

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