https://www.taxtmi.com/caselaws?id=66970 The Tribunal held that the Commissioner had jurisdiction to revise the assessment order even after an appeal, emphasizing that there would be no merger if the Appellate Authority had not decided a specific point. It was ruled that the income from the property provided to Air India should be assessed under the head 'income from house property,' even if no rent was received. The nature of the arrangement with Air India was deemed ambiguous, requiring further investigation. The consideration of unrealized rent under the agreement was found unnecessary, leading to the acceptance of the appeals and the quashing of the Commissioner's order. en-us Thu, 30 Nov 1978 00:00:00 +0530 Tue, 08 Mar 2011 13:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66970 The Tribunal held that the Commissioner had jurisdiction to revise the assessment order even after an appeal, emphasizing that there would be no merger if the Appellate Authority had not decided a specific point. It was ruled that the income from the property provided to Air India should be assessed under the head 'income from house property,' even if no rent was received. The nature of the arrangement with Air India was deemed ambiguous, requiring further investigation. The consideration of unrealized rent under the agreement was found unnecessary, leading to the acceptance of the appeals and the quashing of the Commissioner's order. Case-Laws Income Tax Thu, 30 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66970