https://www.taxtmi.com/caselaws?id=69868 The Tribunal upheld the CIT's decision to disallow certain agricultural development expenses claimed by the assessee under section 35C of the IT Act for the assessment year 1981-82. Despite the assessee's arguments on jurisdictional and limitation issues, including the contention that the assessment order merged with the first appellate authority's order, the Tribunal relied on legal precedents to support the CIT's invocation of powers under section 263 and the validity of the revision order passed beyond the specified time frame. The Tribunal dismissed the assessee's appeal, emphasizing the lack of consensus among High Courts on the doctrine of merger. en-us Mon, 25 Mar 1991 00:00:00 +0530 Tue, 12 Apr 2011 15:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69868 The Tribunal upheld the CIT's decision to disallow certain agricultural development expenses claimed by the assessee under section 35C of the IT Act for the assessment year 1981-82. Despite the assessee's arguments on jurisdictional and limitation issues, including the contention that the assessment order merged with the first appellate authority's order, the Tribunal relied on legal precedents to support the CIT's invocation of powers under section 263 and the validity of the revision order passed beyond the specified time frame. The Tribunal dismissed the assessee's appeal, emphasizing the lack of consensus among High Courts on the doctrine of merger. Case-Laws Income Tax Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69868