Merger of orders in order of higher authority of court a discussion in view of recent Supreme Court ruling and a lesson for learning.

Merger of orders in order of higher authority of court a discussion in view of recent Supreme Court ruling and a lesson for learning. https://www.taxtmi.com/article/detailed?id=897 The doctrine of merger of orders applies when a higher authority has actually considered an issue, thereby subsuming the lower authority's decision; mere existence of an appeal or power to enhance does not automatically effect merger. Consideration (including issuance and non-exercise of a show-cause to enhance) is decisive. In revision under the Act the Commissioner may revisit matters not decided on appeal, merging untouched issues when revision is dropped or not pursued, while leaving reassessed or directed issues open for further enquiry. Procedural safeguards and timely cross-appeals are necessary to preserve contested points. en-us Sun, 08 Aug 2010 00:00:00 +0530 Sun, 08 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator Merger of orders in order of higher authority of court a discussion in view of recent Supreme Court ruling and a lesson for learning. https://www.taxtmi.com/article/detailed?id=897 The doctrine of merger of orders applies when a higher authority has actually considered an issue, thereby subsuming the lower authority's decision; mere existence of an appeal or power to enhance does not automatically effect merger. Consideration (including issuance and non-exercise of a show-cause to enhance) is decisive. In revision under the Act the Commissioner may revisit matters not decided on appeal, merging untouched issues when revision is dropped or not pursued, while leaving reassessed or directed issues open for further enquiry. Procedural safeguards and timely cross-appeals are necessary to preserve contested points. Articles Income Tax Sun, 08 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=897