https://www.taxtmi.com/caselaws?id=67318 The Tribunal allowed the appeal, setting aside the CIT's order under section 263 of the IT Act. The CIT's order for a fresh assessment was deemed without jurisdiction as the AAC had already disposed of the appeal, and the principle of order merging applied. Citing relevant case laws, including decisions from the Bombay and Allahabad High Courts, the Tribunal emphasized the importance of respecting jurisdictional boundaries in appellate proceedings. The decision highlighted the need for adherence to legal principles governing the revision of assessment orders. en-us Tue, 29 Aug 1978 00:00:00 +0530 Thu, 10 Mar 2011 10:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67318 The Tribunal allowed the appeal, setting aside the CIT's order under section 263 of the IT Act. The CIT's order for a fresh assessment was deemed without jurisdiction as the AAC had already disposed of the appeal, and the principle of order merging applied. Citing relevant case laws, including decisions from the Bombay and Allahabad High Courts, the Tribunal emphasized the importance of respecting jurisdictional boundaries in appellate proceedings. The decision highlighted the need for adherence to legal principles governing the revision of assessment orders. Case-Laws Income Tax Tue, 29 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67318