https://www.taxtmi.com/caselaws?id=67867 The Tribunal allowed the appeal in favor of the assessee, emphasizing that the order of the ITO had merged with that of the AAC, preventing the CIT from exercising jurisdiction under section 263. The decision was based on the principle that the AAC should be deemed to have examined issues decided by the ITO in the assessee's favor, leading to the merger of orders. This case underscores the significance of procedural rules and the influence of prior orders on subsequent assessments. en-us Mon, 13 Feb 1984 00:00:00 +0530 Tue, 15 Mar 2011 11:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67867 The Tribunal allowed the appeal in favor of the assessee, emphasizing that the order of the ITO had merged with that of the AAC, preventing the CIT from exercising jurisdiction under section 263. The decision was based on the principle that the AAC should be deemed to have examined issues decided by the ITO in the assessee's favor, leading to the merger of orders. This case underscores the significance of procedural rules and the influence of prior orders on subsequent assessments. Case-Laws Income Tax Mon, 13 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67867