Merger Doctrine: CIT Cannot Reassess Deduction Eligibility u/s 263 if AO Order Merged with CIT(A) Order.

Merger Doctrine: CIT Cannot Reassess Deduction Eligibility u/s 263 if AO Order Merged with CIT(A) Order. https://www.taxtmi.com/highlights?id=14652 Jurisdiction u/s 263 – Doctrine of merger - once the order of the AO got merged with the appellate order of the CIT(A) on a particular issue, the CIT cannot invoke the provisions of section 263 on the premise to verify the eligibility of deduction under section 80-IB - AT en-us Sat, 21 Sep 2013 13:13:36 +0530 Sat, 21 Sep 2013 13:13:36 +0530 TaxTMI RSS Generator Merger Doctrine: CIT Cannot Reassess Deduction Eligibility u/s 263 if AO Order Merged with CIT(A) Order. https://www.taxtmi.com/highlights?id=14652 Jurisdiction u/s 263 – Doctrine of merger - once the order of the AO got merged with the appellate order of the CIT(A) on a particular issue, the CIT cannot invoke the provisions of section 263 on the premise to verify the eligibility of deduction under section 80-IB - AT Highlights Income Tax Sat, 21 Sep 2013 13:13:36 +0530 https://www.taxtmi.com/highlights?id=14652