https://www.taxtmi.com/caselaws?id=235427 The High Court determined that the time limitation under Section 263(2) of the Act for passing revision orders would commence from the date of the second assessment order under Section 147/143(3), not the initial assessment order. The court emphasized that the doctrine of merger did not apply in this case, affirming that the revision order fell within the time limit. The appeal was dismissed, confirming the application of the limitation period and the non-applicability of the doctrine of merger in reassessment proceedings. en-us Fri, 19 Jul 2013 00:00:00 +0530 Tue, 07 Jul 2026 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235427 The High Court determined that the time limitation under Section 263(2) of the Act for passing revision orders would commence from the date of the second assessment order under Section 147/143(3), not the initial assessment order. The court emphasized that the doctrine of merger did not apply in this case, affirming that the revision order fell within the time limit. The appeal was dismissed, confirming the application of the limitation period and the non-applicability of the doctrine of merger in reassessment proceedings. Case-Laws Income Tax Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235427