Doctrine of merger in income-tax appeals fails where the underlying revision order under section 263 is not challenged.

The appeal concerned whether an original income-tax assessment, already revised under section 263, could still be challenged through a merger argument. Because the assessee did not raise a specific ground against the revision order itself, and the Tribunal noted that consequential proceedings had followed the section 263 revision, the doctrine of merger was treated as inapplicable for the relief sought. On that footing, the appeal on the pressed ground was held not maintainable and was dismissed.

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Issues: Whether the appeal against the original assessment order survived after revision under section 263 of the Income-tax Act, 1961, and whether the doctrine of merger entitled the assessee to relief in the present appeal.

Analysis: The original assessment had already been revised under section 263, and consequential proceedings were also taken against the assessee. The appeal before the Tribunal was confined to the merger contention, while no specific ground was raised challenging the revision order itself. In these circumstances, the doctrine of merger was held to have no application for granting relief on the grounds urged. The assessee was found not entitled to any benefit on the factual and legal position presented in the appeal.

Conclusion: The appeal was not maintainable on the ground pressed and was dismissed.

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