https://www.taxtmi.com/circulars?id=9815 Administrative guidance orders discontinuance of numerous small-value acquisition proceedings to reduce backlog and permit focus on significant cases, while amending prior circulars to clarify that the Commissioner's revision jurisdiction is an alternative remedy available only when no appeal has been pursued; where a lower authority's order has been appealed and merged into the appellate decision, revision is rendered otiose under the doctrine of merger. en-us Thu, 11 Aug 1988 00:00:00 +0530 Thu, 09 Jun 2011 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9815 Administrative guidance orders discontinuance of numerous small-value acquisition proceedings to reduce backlog and permit focus on significant cases, while amending prior circulars to clarify that the Commissioner's revision jurisdiction is an alternative remedy available only when no appeal has been pursued; where a lower authority's order has been appealed and merged into the appellate decision, revision is rendered otiose under the doctrine of merger. Circulars Income Tax Thu, 11 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9815