https://www.taxtmi.com/caselaws?id=69841 The Tribunal allowed the appeal, holding that the CIT lacked jurisdiction to revise the ITO's order under section 263 regarding the allowance of vacancy allowance, determination of income from house properties, and the payment of remuneration to the spouse of the assessee. The doctrine of merger in appellate orders was upheld, emphasizing that the CIT could not revise orders that had already been appealed and decided upon by the CIT (A). en-us Tue, 03 Jul 1984 00:00:00 +0530 Tue, 12 Apr 2011 13:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69841 The Tribunal allowed the appeal, holding that the CIT lacked jurisdiction to revise the ITO's order under section 263 regarding the allowance of vacancy allowance, determination of income from house properties, and the payment of remuneration to the spouse of the assessee. The doctrine of merger in appellate orders was upheld, emphasizing that the CIT could not revise orders that had already been appealed and decided upon by the CIT (A). Case-Laws Income Tax Tue, 03 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69841