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<h1>Tax Assessment Revisions: Jurisdiction, Merger, and Tribunal Ruling</h1> The High Court of Delhi held that the Commissioner of Income-tax did not have jurisdiction to revise the assessment order under section 263 as the ... Discretionary Trust, Representative Assessee The High Court of Delhi was asked to address two questions regarding the correctness of setting aside an order under section 263 by the Commissioner of Income-tax and the jurisdiction of the Commissioner to revise the assessment order. The case involved cash credits introduced by the assessee, leading to the Commissioner canceling the order and directing a re-assessment. The Tribunal ruled that the order of the Income-tax Officer had merged with the Commissioner's order and could not be revised under section 263. However, the matter became academic as the Income-tax Officer reopened the assessment and the Commissioner accepted the assessee's appeal, resulting in the deletion of the added items. Consequently, the reference was returned unanswered.
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