https://www.taxtmi.com/caselaws?id=176561 The Tribunal allowed the appeal, emphasizing the principle of merger of orders between the AO and the CIT (A), restricting the CIT's jurisdiction under section 263. Once an issue is decided in appeal, the CIT cannot revise the assessment order on the same issue, upholding the doctrine of merger in tax assessments. The Tribunal held that the CIT's assumption of jurisdiction under section 263 was erroneous due to the merger of orders, and the CIT lacked authority to revise the assessment. en-us Fri, 20 Mar 2015 00:00:00 +0530 Thu, 21 Jan 2016 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176561 The Tribunal allowed the appeal, emphasizing the principle of merger of orders between the AO and the CIT (A), restricting the CIT's jurisdiction under section 263. Once an issue is decided in appeal, the CIT cannot revise the assessment order on the same issue, upholding the doctrine of merger in tax assessments. The Tribunal held that the CIT's assumption of jurisdiction under section 263 was erroneous due to the merger of orders, and the CIT lacked authority to revise the assessment. Case-Laws Income Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176561