Income-tax Officer order doesn't merge with Appellate Assistant Commissioner order. Appeals dismissed.
Additional Commissioner of Income-Tax, Kanpur, And Another Versus JK Synthetics Limited
Additional Commissioner of Income-Tax, Kanpur, And Another Versus JK Synthetics Limited - [1988] 169 ITR 533 (SC) 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)