https://www.taxtmi.com/caselaws?id=61776 A remission arising from a statutory exemption notification takes effect only when the notification is published and made available to the public, not merely from the date it is signed or printed; on that basis, the taxability of the remission fell in the later assessment year. The text also states that the doctrine of merger bars revision under section 263 once an assessment order has merged with an appellate order on matters within appellate jurisdiction, so the revisional authority cannot reopen the merged order. The stated result is that revision was unsustainable and the assessee obtained relief on both timing of taxability and merger. en-us Thu, 04 Dec 1986 00:00:00 +0530 Fri, 14 Jan 2011 18:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61776 A remission arising from a statutory exemption notification takes effect only when the notification is published and made available to the public, not merely from the date it is signed or printed; on that basis, the taxability of the remission fell in the later assessment year. The text also states that the doctrine of merger bars revision under section 263 once an assessment order has merged with an appellate order on matters within appellate jurisdiction, so the revisional authority cannot reopen the merged order. The stated result is that revision was unsustainable and the assessee obtained relief on both timing of taxability and merger. Case-Laws Income Tax Thu, 04 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61776