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<h1>Tax jurisdiction clarified: Original and appellate orders merged, Commissioner lacked authority under section 263.</h1> The High Court of Karnataka held that the Commissioner of Income-tax lacked jurisdiction to issue an order under section 263 as the original assessment ... Appeal To AAC, Revision The High Court of Karnataka ruled in a reference under section 256(1) of the Income-tax Act, 1961 that the Commissioner of Income-tax had no jurisdiction to pass an order under section 263 as the original assessment order had merged with the appellate order. The decision was based on a previous ruling in CIT v. Hindustan Aeronautics Ltd. [1986] 157 ITR 315, favoring the assessee. The income-tax reference case was disposed of accordingly.
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