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        Income Tax

        1987 (11) TMI 2 - SCH - Income Tax

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        Income-tax Officer order doesn't merge with Appellate Assistant Commissioner order. Appeals dismissed. The Supreme Court held that an order of an Income-tax Officer does not merge in the order of the Appellate Assistant Commissioner. The court dismissed the ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Income-tax Officer order doesn't merge with Appellate Assistant Commissioner order. Appeals dismissed.

                            The Supreme Court held that an order of an Income-tax Officer does not merge in the order of the Appellate Assistant Commissioner. The court dismissed the appeals with no order as to costs.


                            The Supreme Court judgment addressed whether an order of an Income-tax Officer merges in the order of the Appellate Assistant Commissioner. The court found that the issue was academic due to a previous decision and dismissed the appeals with no order as to costs. (Case citation: 1987 (11) TMI 2 - SC)
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